CH84070 - Appeals against a penalty: Which tribunal will hear the appeal

This guidance applies to returns and documents with a filing date on or after 1 April 2009 where the return covers a tax period beginning on or after 1 April 2008 seeCH81011for full details.

If the penalty relates to VAT, the appeal will be heard by the VAT and Duties tribunal.

For appeals relating to direct tax matters, the appeal will be heard by the General Commissioners unless the person elects for it to be heard by the Special Commissioners.

All tax appeals will be transferred into a new two–tier tribunal system. The date of transfer has not been decided but will not be before 1 April 2009.