PART 2Penalties, appeals and reviews
Right to appeal12
1
Where HMRC give a demand notice to a person or a person’s representative, the person or representative may appeal to the tribunal in respect of—
a
HMRC’s decision that the person is liable to a penalty; or
b
HMRC’s decision as to the amount of the penalty.
2
Subject to regulation 9, the powers of the tribunal on an appeal under this regulation include—
a
the power to cancel or vary a decision; and
b
the power to substitute the tribunal’s own decision for any decision so cancelled.
3
On an appeal under this regulation—
a
the burden of proof as to the matters mentioned in regulation 7(1) lies on HMRC; but
b
it is otherwise for the person or representative bringing the appeal to show that the grounds on which the appeal is brought have been established.