Commentary

V7.295 Penalty appeals

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.295 Penalty appeals

Part V7 Tax planning | Commentary

V7.295 Penalty appeals

If a taxpayer or their adviser does not accept a penalty, or believe that it should be suspended, they can ask HMRC to reconsider their decision, by requesting an internal review, or they can appeal directly to the tribunal. The important point to note is that action must be taken to either request an internal review or lodge an appeal within 30 days of the penalty being issued. If an internal review is requested and the outcome is not acceptable a further 30 days is then available to appeal to the tribunal.

The rules and procedures concerning

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