Right to appealI19
1
Where HMRC give a demand notice to a person or that person's representative, the person or that person's representative may appeal to the tribunal in respect of—
a
HMRC's decision that the person is liable to a penalty; or
b
HMRC's decision as to the amount of the liability.
2
Subject to regulation 5, the powers of the tribunal on an appeal under this regulation include—
a
the power to quash or vary a decision; and
b
the power to substitute the tribunal's own decision for any decision so quashed.
3
On an appeal under this regulation—
a
the burden of proof as to the matters mentioned in regulation 3(1) lies on HMRC; but
b
it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.