HSTM05400 - Appeals and reviews: Tribunal powers
Where an appellant does not agree with the conclusion reached by HMRC’s review of the appealable decision, the appellant may appeal to Tribunal. More information on the Appeal process can be found at ARTG2050.
The Tribunal must either-
- dismiss the appeal, or
- quash the whole or part of the decision to which the appeal relates.
The Tribunal may only quash whole or part of the decision if it is satisfied that the decision was based, wholly or partly, on an error of fact; and/or that the decision was wrong in law.
If the Tribunal quashes the whole or part of the decision, it may either-
Refer the matter back to HMRC with a direction to reconsider and make a new decision in accordance with its ruling, or
Substitute its own decision for that of HMRC. The Tribunal may not direct HMRC to take any action which they would not otherwise have the power to take in relation to the decision.
{#}A decision made by the Tribunal has the same effect, and may be enforced in the same manner, as a decision of HMRC.