SCHEDULES
SCHEDULE 25Penalties for deliberately withholding information
PART 3Supplementary provision
Appeals
I119
1
On an appeal under paragraph 17(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision that a penalty is payable by the person.
2
On an appeal under paragraph 17(2) that is notified to the tribunal, the 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 tribunal substitutes its decision for HMRC's decision in relation to a penalty under this Schedule, the tribunal may rely on paragraph 9—
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 tribunal thinks that HMRC's decision in respect of the application of paragraph 9 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.
5
In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 18(1)).