Valid from 01/04/2010
17(1)P may appeal against a decision of HMRC that a penalty is payable by P.U.K.
(2)P may appeal against a decision of HMRC as to the amount of a penalty payable by P.
[F118(1)An appeal 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 the Upper Tribunal).U.K.
(2)[F2Sub-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
F1Sch. 41 para. 18 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. 473(2)
F2Sch. 41 para. 18(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 11
19(1)On an appeal under paragraph 17(1) the [F3tribunal] may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 17(2) the [F3tribunal] may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(3)If the [F3tribunal] substitutes its decision for HMRC's, the [F4tribunal] may rely on paragraph 14—
(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 [F4tribunal] thinks that HMRC's decision in respect of the application of paragraph 14 was flawed.
(4)In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
[F5(5)In this paragraph, “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 18(1)).]
Textual Amendments
F3Word in Sch. 41 para. 19 substituted (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. 473(3)(a)
F4Word in Sch. 41 para. 19(3) 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. 473(3)(b)
F5Sch. 41 para. 19(5) 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. 473(3)(c)