Paragraph 12 Appeal
United Kingdom
A person may appeal against—
a decision of HMRC that an electronic sales suppression penalty is payable by the person, or
a decision of HMRC as to the amount of any such penalty.
Notice of an appeal must be given to HMRC in writing before the end of the period of 30 days beginning with the date on which notification of the penalty was given under paragraph 11(1)(b).
The notice must state the grounds of appeal.
On an appeal under sub-paragraph (1)(a) that is notified to the tribunal, the tribunal may affirm or cancel HMRC’s decision.
On an appeal under sub-paragraph (1)(b) that is notified to the tribunal, the tribunal may—
affirm HMRC’s decision, or
substitute for that decision another decision that HMRC had power to make.
If the tribunal substitutes its decision for HMRC’s, the tribunal may rely on paragraph 10—
to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
to a different extent, but only if the tribunal thinks that HMRC’s decision in respect of the application of that paragraph was flawed.
In sub-paragraph (6)(b), “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
Subject to this paragraph and paragraph 13, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Schedule as they have effect in relation to an appeal against an assessment to income tax or, if the person is a company within the charge to corporation tax, corporation tax.