Finance Act 2007

Appeal U.K.

15 (1) [F1 A person may] appeal against a decision of HMRC that a penalty is payable [F2 by the person]. U.K.

(2) [F1 A person may] appeal against a decision of HMRC as to the amount of a penalty payable [F2 by the person].

(3) [F1 A person may] appeal against a decision of HMRC not to suspend a penalty payable [F2 by the person].

(4) [F1 A person may] appeal against a decision of HMRC setting conditions of suspension of a penalty payable [F2 by the person].

Textual Amendments

F1 Words in Sch. 24 para. 15 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 13(a); S.I. 2009/571, art. 2

F2 Words in Sch. 24 para. 15 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 13(b); S.I. 2009/571, art. 2

Commencement Information

I1 Sch. 24 para. 15 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)

[F3 16 (1) An appeal under this Part of this Schedule shall be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal). U.K.

(2) [F4 Sub-paragraph (1) does not apply—

(a) so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or

(b) in respect of any other matter expressly provided for by this Act.]]

Textual Amendments

F3 Sch. 24 para. 16 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 466

F4 Sch. 24 para. 16(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 6

17 (1) On an appeal under paragraph 15(1) the F5 ... tribunal may affirm or cancel HMRC's decision. U.K.

(2) On an appeal under paragraph 15(2) the F6 ... tribunal may—

(a) affirm HMRC's decision, or

(b) substitute for HMRC's decision another decision that HMRC had power to make.

(3) If the F7 ... tribunal substitutes its decision for HMRC's, the F7 ... tribunal may rely on paragraph 11—

(a) to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or

(b) to a different extent, but only if the F7 ... tribunal thinks that HMRC's decision in respect of the application of paragraph 11 was flawed.

(4) On an appeal under paragraph 15(3)—

(a) the F8 ... tribunal may order HMRC to suspend the penalty only if it thinks that HMRC's decision not to suspend was flawed, and

(b) if the F9 ... tribunal orders HMRC to suspend the penalty—

(i) P may appeal F10 ... against a provision of the notice of suspension, and

(ii) the F11 ... tribunal may order HMRC to amend the notice.

(5) On an appeal under paragraph 15(4) the F12 ... tribunal—

(a) may affirm the conditions of suspension, or

(b) may vary the conditions of suspension, but only if the F12 ... tribunal thinks that HMRC's decision in respect of the conditions was flawed.

[F13 (5A) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 16(1)).]

(6) In sub-paragraphs (3)(b), (4)(a) and (5)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.

(7) Paragraph 14 (see in particular paragraph 14(3)) is subject to the possibility of an order under this paragraph.

Textual Amendments

F5 Word in Sch. 24 para. 17(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(2)

F6 Word in Sch. 24 para. 17(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(2)

F7 Word in Sch. 24 para. 17(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(2)

F8 Word in Sch. 24 para. 17(4)(a) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(a)

F9 Word in Sch. 24 para. 17(4)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(b)(i)

F10 Words in Sch. 24 para. 17(4)(b)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(b)(ii)

F11 Word in Sch. 24 para. 17(4)(b)(ii) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(3)(b)(iii)

F12 Word in Sch. 24 para. 17(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(4)

F13 Sch. 24 para. 17(5A) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 467(5)

Commencement Information

I2 Sch. 24 para. 17 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)