Paragraph 4 Appeals

United Kingdom

(1)

A person may appeal against—

(a)

a decision of an authorised officer to impose a penalty under paragraph 1(2) on the person, or

(b)

a decision of an authorised officer as to the amount of the penalty.

(2)

An appeal under sub-paragraph (1) must be made within the period of 30 days beginning with the day on which notification of the penalty is given under paragraph 3(2).

(3)

An appeal under sub-paragraph (1) is to be treated in the same way as an appeal against an assessment to the tax to which the facilitated proposal or arrangements relate (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).

(4)

Sub-paragraph (3) does not apply—

(a)

so as to require the person bringing the appeal to pay a penalty before an appeal against the assessment of the penalty is determined;

(b)

in respect of any other matter expressly provided for by this Schedule.

(5)

On an appeal under sub-paragraph (1)(a) that is notified to the tribunal, the tribunal may affirm or cancel the authorised officer’s decision.

(6)

On an appeal under sub-paragraph (1)(b) that is notified to the tribunal, the tribunal may—

(a)

affirm the authorised officer’s decision, or

(b)

substitute for that decision another decision that the authorised officer had power to make.