AH3900 - Appeals Handbook: Appeals against penalties: contents

AH3901Types of penalty
AH3902Types of penalty: failure to make a return
AH3903Types of penalty: failures other than failure to make a return
AH3904Types of penalty: fraud and negligence
AH3905Types of penalty: construction industry scheme
AH3906Types of penalty: tax credits
AH3910Appeal against non-capping of fixed automatic penalty
AH3915Partnerships
AH3920Postponement
AH3925Appeal against penalty determined by Commissioners
AH3930Appeal against penalty determined by an Officer of the Revenue & Customs
AH3935Appeal hearing
AH3940Onus of proof
AH3945Evidence
AH3950Review of facts
AH3955Commissioners’ decision
AH3960After the hearing
AH3965Settlement of appeal
AH3970King v UK
AH3975Appeal against surcharge


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