SDLTM86730 - Compliance: Penalties

Determination of penalties FA03/SCH14: Appeals FA03/SCH14/PARA5

FA03/SCH/PARA5 provides for an appeal against a penalty determination.

It sets out that the appeal is to a Tax Tribunal and that the appeal should be in the form of a letter and there is a time limit of 30 days.

Appeals out of time can be brought with the consent of the Board of HM Revenue & Customs or the the tribunal Service.

The notice of appeal must specify the grounds of appeal but any hearing is not limited to those grounds. On appeal a Tax Tribunal may set the determination aside, confirm it, or modify the amount of it.

Further appeal

Regulations to be made under FA03/SCH17 will provide for a further appeal against decisions of a Tax Tribunal on a point of law or against the amount of a penalty.

The further appeal may be made to the High Court or, in Scotland, to the Court of Session as the Court of Exchequer in Scotland.

On that appeal the court shall have the same jurisdiction as does the Tax Tribunal.