Paragraph 58
A person may appeal against—
(a)
a decision of HMRC that a penalty under this Part of this Schedule is payable by the person, or
(b)
a decision of HMRC as to the amount of any such penalty.
A person may appeal against—
a decision of HMRC that a penalty under this Part of this Schedule is payable by the person, or
a decision of HMRC as to the amount of any such penalty.