SCHEDULES
SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance
PART 1Liability for penalty
Appeals
I114
1
On an appeal under paragraph 12(a) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.
2
On an appeal under paragraph 12(b) that is notified to the tribunal, the tribunal may—
a
affirm HMRC's decision, or
b
substitute for that decision another decision that HMRC had power to make.
3
If the tribunal substitutes its own decision for HMRC's, the tribunal may rely on paragraph 7 or 9 (or both)—
a
to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point),
b
to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of that paragraph was flawed.
4
In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
5
In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 13(1).