Introduction Appeal
30.Paragraph 13 provides appeal rights against decisions by HMRC to impose a penalty and of the amount of the penalty.
31.Paragraph 14 (2) states that sub-paragraph (1) does not operate to require a taxpayer to pay any penalty before an appeal against the assessment of the penalty is determined.
32.Paragraph 15 (3) provides that, if the tribunal substitutes its decision for HMRC’s, then it may rely on paragraph 9 (special reduction) to the same extent as HMRC, or to a different extent to HMRC only if the tribunal thinks HMRC’s decision in relation to paragraph 9 is flawed. Flawed is defined in paragraph 15(4) as meaning in light of the principles applicable in proceedings for judicial review.