The general guidance on appeals against penalties applies to penalties imposed on partnerships but note that although the penalties are imposed on each relevant partner, an appeal can only be brought by the representative partner and that appeal is a composite appeal against the determination of each relevant partner's penalty.
Some partners may negotiate a contract settlement whereas others
within the same partnership are reluctant to accept the figures
negotiated on their behalf. In such circumstances you will need to
take formal action, including penalty determinations.
If there are penalty determinations against more than one
partner those partners will only be able to lodge an appeal against
the penalty determinations if the representative partner is
persuaded to appeal on their behalf (TMA70/S95A(3)). If the appeal
is heard by the Commissioners all the disputed penalties should be
considered at same hearing. The appeal is a composite appeal
against all the determinations, and any appeal onwards to the High
Court or Court of Session is treated as though the representative
partner is liable to each of the separate penalties that have been
determined (TMA70/S95A(3)(b) and (c)).
But if there is a penalty determination against only one
partner (because the others have reached contract settlements), and
that partner wishes to appeal, they may do so even if they are not
the representative partner. TMA70/S95A(3) does not apply in such
circumstances because it only applies where penalties have been
determined on two or more relevant partners.
