19(1)A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule.U.K.
(2)A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.
Commencement Information
I1Sch. 26 para. 19 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
20(1)An appeal under paragraph 19 is to 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's review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).U.K.
(2)Sub-paragraph (1) does not apply—
(a)so as to require the person 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 Schedule.
Commencement Information
I2Sch. 26 para. 20 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)
21(1)On an appeal under paragraph 19(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 19(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 13—
(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 13 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 20(1)).
Commencement Information
I3Sch. 26 para. 21 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)