SCHEDULES

SCHEDULE 8 Constitution and Procedure of Value Added Tax Tribunals

Rules of procedure

C1C29

The Commissioners may make rules with respect to the procedure to be followed on appeals to F2and in other proceedings beforevalue added tax tribunals and such rules may include provisions—

a

for limiting the time within which appeals may be brought;

b

for enabling hearings to be held in private in such circumstances as may be determined by or under the rules;

c

for parties to proceedings to be represented by such persons as may be determined by or under the rules;

d

for requiring persons to attend to give evidence F3;

F4dd

for discovery and for requiring persons to produce documents

e

for the payment of expenses and allowances to persons attending as witnesses F5or producing documents;

f

for the award and recovery of costs; and

g

for authorising the administration of oaths to witnesses.

F610

1

A person who fails to comply with a direction or summons issued by a value added tax tribunal under rules made under paragraph 9 above shall be liable to a penalty not exceeding £1000.

2

A penalty for which a person is liable by virtue of sub-paragraph (1) above may be awarded summarily by a tribunal notwithstanding that no proceedings for its recovery have been commenced.

3

An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the award of a penalty under this paragraph, and on such an appeal the court may either confirm or reverse the decision of the tribunal or reduce or increase the sum awarded.

4

A penalty awarded by virtue of this paragraph shall be recoverable as if it were tax due from the person liable for the penalty.