Put a typed note of the hearing in the appellant’s file.
The note should show at the head the names of all the parties
present at the hearing, including the Commissioners and their
Clerk.
No later than three working days after the hearing, the
penalty determination should be amended in accordance with the
Commissioners' decision (or the charge released for collection)
(see AH3965).
If there is a means problem give the Network Unit full
details.
Send a brief report of the result of the penalty appeal
hearing to Central Policy: Tax Administration & Advice
(Stockport).
If the Commissioners set aside any penalty determined you
will need to consider whether an appeal should be made to the High
Court or the Court of Session. See AH1500 and subsequent paragraphs
for guidance on appealing against a decision of the General
Commissioners and AH1850 and subsequent paragraphs for guidance on
appealing against a decision of the Special Commissioners. The Head
Office section to which a report should be made is Central Policy:
Tax Administration & Advice (Stockport).
As with other appeals, HMRC can only appeal to the High Court
on a point of law. HMRC cannot appeal to the High Court against the
amount of any penalty decided by the Commissioners. On the other
hand, as far as the taxpayer is concerned, the terms of Section
100B(3) TMA 1970 allow him, as "the person liable to the penalty"
to appeal on liability and quantum in addition to any appeal on a
point of law.
