Paragraph 14 I1

Subject to paragraph 15, on an appeal against a decision mentioned in paragraph 1(b) or (k) to (o), the appeal tribunal may—

(a)

affirm or cancel the decision;

(b)

substitute for that decision another decision that the Commissioners, or (as the case may be) an officer of Revenue and Customs had power to make;

(c)

vary the decision;

(d)

direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct;

(e)

require HMRC to conduct a review, or a further review, of the decision.

Annotations