SCHEDULES
C1SCHEDULE 55Penalty for failure to make returns etc
Appeal
I122
1
On an appeal under paragraph 20(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.
2
On an appeal under paragraph 20(2) that is notified to the tribunal, the tribunal may—
a
affirm HMRC's decision, or
b
substitute for HMRC's decision another decision that HMRC had power to make.
3
If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 16—
a
to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
b
to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 16 was flawed.
4
In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
5
In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 21(1)).
Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38