SCHEDULES
SCHEDULE 17Disclosure of tax avoidance schemes: VAT and other indirect taxes
PART 2Penalties
45Penalty proceedings before First-tier tribunal
1
An authorised officer may commence proceedings before the First-tier Tribunal for any penalty under paragraph 39(1)(a).
2
In sub-paragraph (1) “authorised officer” means an officer of Revenue and Customs authorised by HMRC for the purposes of this paragraph.
3
Proceedings for a penalty may not be commenced more than 12 months after evidence of facts sufficient to justify the bringing of proceedings comes to the knowledge of HMRC.
4
If the First-tier Tribunal decide that the penalty is payable by the person—
a
the penalty is for all purposes to be treated as if it were tax charged in an assessment and due and payable,
b
the person may appeal to the Upper Tribunal against the decision that the penalty is payable, and
c
the person may appeal to the Upper Tribunal against the decision as to the amount of the penalty.
5
On an appeal under sub-paragraph (4)(b) the Upper Tribunal may, if it appears that no penalty has been incurred, cancel the decision of the First-tier Tribunal.
6
On an appeal under sub-paragraph (4)(c) the Upper Tribunal may—
a
affirm the decision of the First-tier Tribunal as to the amount of the penalty, or
b
substitute for that decision a decision that the First-tier Tribunal had power to make.