Section 95 – Appeals to the Tribunal
179.In circumstances where the Commissioner undertakes an investigation under section 71 and determines that D has failed to comply with a relevant requirement, section 95 provides D with a route of appeal to the Tribunal against that determination as well as against any enforcement action taken by the Commissioner in connection with D’s failure to comply.
180.Ds appeal to the Tribunal on the grounds that there was no failure to comply with the relevant requirement is subject to subsection (3) which prevents D from appealing if the Commissioner’s determination of a failure to comply is reached as a result of a direction given by the Tribunal following an appeal by P under section 99 or 101, or any further appeal. .
181.An appeal against any enforcement action taken by the Commissioner in connection with a failure to comply with a relevant requirement may be made on the grounds that the enforcement action is unreasonable or disproportionate.
182.D may appeal both against the determination of a failure to comply with a relevant requirement as well as against the enforcement action taken by the Commissioner. Appeals must be made within a period of 28 days beginning with the day on which the Commissioner gives D the decision notice required by section 73. The Tribunal may accept appeals after the 28 day period if D makes a written application and the Tribunal is satisfied that there is a good reason for the failure to appeal before the end of that period, and for the delay (if any) in applying for permission to appeal out of time.
