Part 3Taxes and duties on importation and exportation: penalties
F12Appeals and reviews
I133F13Right to appeal against certain decisions
1
If, in the case of any relevant tax or duty, F2HMRC give a person or his representative a notice informing him—
a
that they have decided that the person has engaged in conduct by which he contravenes a relevant rule, and
b
that the person is, in consequence, liable to a penalty under section 26, but
c
that they do not propose to give a demand notice in respect of the penalty,
the person or his representative may F3make an appeal to an appeal tribunal in respect of the decision mentioned in paragraph (a).
2
Where F4HMRC give a demand notice to a person or his representative, the person or his representative may F5make an appeal to an appeal tribunal in respect of —
a
their decision that the person is liable to a penalty under section 25 or 26, or
b
their decision as to the amount of the liability.
3
Where F6HMRC give a notice under section 28 to a body corporate and to a relevant officer—
a
subsection (2) does not apply to any demand notice given in respect of the liability of either of them to a penalty under this Part in respect of the conduct in question, but
b
subsections (4) and (5) have effect instead in relation to any such demand notice.
4
Where F7HMRC give a demand notice to the relevant officer or his representative for a penalty which corresponds to the portion of the basic penalty specified in the notice under section 28, the relevant officer or his representative may F8make an appeal to an appeal tribunal in respect of —
a
their decision that the conduct of the body corporate referred to in section 28(1)(b) is, in whole or in part, attributable to the relevant officer’s dishonesty, or
b
their decision as to the portion of the basic penalty which the F9HMRC are seeking to recover from the relevant officer or his representative.
5
Where F10HMRC give a demand notice to the body corporate or its representative for so much of the basic penalty as is not recoverable from the relevant officer by virtue of section 28(3), the body corporate or its representative may F11make an appeal to an appeal tribunal in respect of —
a
their decision that the body corporate is liable to a penalty under section 25, or
b
their decision as to amount of the basic penalty as if it were the amount specified in the demand notice.
F16
The powers of an appeal tribunal on an appeal under this section include—
a
power to quash or vary a decision; and
b
power to substitute the tribunal’s own decision for any decision so quashed.
7
On an appeal under this section—
a
the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on HMRC; but
b
it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.
S. 33 crossheading 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. 362 (with Sch. 3 paras. 2-4)