Penalties for Failure to Notify: Appeals against a penalty: Who is entitled to appeal
In normal circumstances the penalty is assessed on a person and any appeal and review rights are restricted to that person.
Where a penalty is payable by a company for a deliberate failure to notify
- which was attributable to an officer of the company, and
- we pursue the officer for a portion of the penalty,
that officer will have the same appeal and review rights as a person would have in respect of that portion, see CH75520 for more details.
Appeals may be made and reviews requested by agents on behalf of their clients.