Regulation 12 Right to appeal
(1)
Where HMRC give a demand notice to a person or a person’s representative, the person or representative may appeal to the tribunal in respect of—
(a)
HMRC’s decision that the person is liable to a penalty; or
(b)
HMRC’s decision as to the amount of the penalty.
(2)
Subject to regulation 9, the powers of the tribunal on an appeal under this regulation include—
(a)
the power to cancel or vary a decision; and
(b)
the power to substitute the tribunal’s own decision for any decision so cancelled.
(3)
On an appeal under this regulation—
(a)
the burden of proof as to the matters mentioned in regulation 7(1) lies on HMRC; but
(b)
it is otherwise for the person or representative bringing the appeal to show that the grounds on which the appeal is brought have been established.