This paragraph examines the nature of a VAT 'decision' that may be appealed in the context of appeal rights under VATA 1994, ss 83 and 84.
Requirement for a decision to have been made
VATA 1994, s 83(1) does not refer to 'decisions' (as did its precursor, VATA 1983, s 40(1)), but instead uses the term 'matters'. It has nevertheless been held in Marks & Spencer Plc1 that a decision is a prerequisite of an appeal:
'The 1994 VAT Act is a consolidation Act and the presumption with such Acts is that no change in the law is intended: see for example Lord Diplock in Commissioners of Inland Revenue v Joiner[1975] STC 657 at 666g, h. The presumption must therefore be that, as with section 40(1) of the VAT Act 1983, a decision is a pre-requisite to an appeal. The presumption is confirmed by related provisions elsewhere in the 1994 Act. For example, section 84(3) refers to a decision. And the same section retains the provisions of subsection (10) which enable the
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