Section 33 Right to appeal against certain decisionsF12I1C1

that they have decided that the person has engaged in conduct by which he contravenes a relevant rule, and

that the person is, in consequence, liable to a penalty under section 26, but

that they do not propose to give a demand notice in respect of the penalty,

their decision that the person is liable to a penalty under section 25 or 26, or

their decision as to the amount of the liability.

subsection (2) does not apply to any demand notice given in respect of the liability of either of them to a penalty under this Part in respect of the conduct in question, but

subsections (4) and (5) have effect instead in relation to any such demand notice.

their decision that the conduct of the body corporate referred to in section 28(1)(b) is, in whole or in part, attributable to the relevant officer’s dishonesty, or

their decision as to the portion of the basic penalty which the F8HMRC are seeking to recover from the relevant officer or his representative.

their decision that the body corporate is liable to a penalty under section 25, or

their decision as to amount of the basic penalty as if it were the amount specified in the demand notice.

power to quash or vary a decision; and

power to substitute the tribunal’s own decision for any decision so quashed.

the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on HMRC; but

it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.