Appeals and precedents for excise civil evasion penalty: grounds for appeal
Grounds for appeal are against:
- the liability to a penalty
- the level of a penalty.
If a taxpayer disagrees with the imposition or amount of a civil evasion penalty they have the right to write to us and tell us why and send us any relevant further information.
When we notify them of our decision we should offer them a review and tell them about their right of appeal to an independent tribunal. They will then have 30 days to either
- accept the review offer or
- appeal to an independent tribunal.
Reviews will be done by a member of staff who was not involved with the original decision. If they disagree with the review decision, they will still have the right to appeal to the tribunal after the review is concluded.