The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Inheritance Tax Act 1984

122.—(1) Section 249 (recovery of penalties) is amended as follows.

(2) In subsection (2) for “Special Commissioners” substitute “First-tier Tribunal”.

(3) For subsection (3) substitute—

“(3) Where any proceedings are brought before the First-tier Tribunal, in addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of a penalty which has been determined under this Part, but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.

(3A) Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.

(3B) On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.”.

(4) For subsection (4) substitute—

“(4) The person liable to the penalty shall be a party to the proceedings.”.