Commentary on Sections Reviews and Appeals Section 60: Powers of tribunal
264.Section 60 sets out the powers of a tribunal that hears an appeal brought under the Act.
265.If the appeal is against a decision to assess a penalty (or the amount of that penalty), subsection (2) allows the tribunal to uphold the penalty, set it aside, or replace it with a penalty of a different amount.
266.In any other case, subsections (3) to (5) require the tribunal to either dismiss the appeal or overturn all or part of the decision. The tribunal can only overturn a decision if it is satisfied that it was either wrong in law or was based on a factual error.
267.If the tribunal overturns a decision it can either replace it with its own decision or refer the case back for HMRC to make a new decision in accordance with the tribunal’s ruling. However, the tribunal cannot direct HMRC to take any action which HMRC would not otherwise have the power to take.
268.Subsection (7) provides that the tribunal’s decision has the same effect, and can be enforced in the same manner, as an HMRC decision.