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PART XI |
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REVIEW AND APPEAL |
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Review of Commissioners' decisions |
| | 119. - (1) This paragraph applies to a decision of the Commissioners with respect to any of the following matters-
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(a) whether or not a person is charged in any case with an amount of levy; |
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(b) the amount of levy charged in any case and the time when the charge is to be taken as having arisen; |
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(c) the registration of any person for the purposes of the levy or the cancellation of any registration; |
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(d) the person liable to pay the levy charged in any case, the amount of a person's liability to levy and the time by which he is required to pay an amount of levy; |
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(e) whether to prepare a special utility scheme for a utility; |
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(f) the imposition of a requirement on any person to give security, or further security, under paragraph 137 and the amount and manner of providing any security required under that paragraph; |
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(g) whether or not liability to a penalty or to interest on any amount arises in any person's case under any provision made by or under this Schedule, and the amount of any such liability; |
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(h) any matter the decision as to which is reviewable under this paragraph of this Part of this Schedule in accordance with paragraph 97(6) or (7); |
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(i) the extent of any person's entitlement to any tax credit or to a repayment in respect of a tax credit and the extent of any liability of the Commissioners under this Schedule to pay interest on any amount; |
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(j) whether or not any person is required to have a tax representative by virtue of any regulations under paragraph 112; |
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(k) the giving, withdrawal or variation, for the purposes of any such regulations, of any approval or direction with respect to the person who is to act as another's tax representative; |
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(l) whether a body corporate is to be treated, or is to cease to be treated, as a member of a group, the times at which a body corporate is to be so treated and the body corporate which is, in relation to any time, to be the representative member for a group; |
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(m) any matter not falling within the preceding paragraphs the decision with respect to which is contained in- |
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(i) an assessment under paragraph 76 or 77 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under paragraph 39 has been made, or
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(ii) an assessment under any provision of this Schedule other than paragraph 76 or 77.
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(2) Any person who is or will be affected by any decision to which this paragraph applies may by notice in writing to the Commissioners require them to review the decision.
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(3) The Commissioners shall not be required under this paragraph to review any decision unless the notice requiring the review is given before the end of the period of forty-five days beginning with the day on which written notification of the decision, or of an assessment containing or giving effect to the decision, was first given to the person requiring the review.
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(4) For the purposes of sub-paragraph (3) it shall be the duty of the Commissioners to give written notification of any decision to which this paragraph applies to any person who-
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(a) requests such a notification; |
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(b) has not previously been given written notification of that decision; and |
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(c) if given such a notification, will be entitled to require a review of the decision under this paragraph. |
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(5) A person shall be entitled to give a notice under this paragraph requiring a decision to be reviewed for a second or subsequent time only if-
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(a) the grounds on which he requires the further review are that the Commissioners did not, on any previous review, have the opportunity to consider certain facts or other matters; and |
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(b) he does not, on the further review, require the Commissioners to consider any facts or matters which were considered on a previous review except in so far as they are relevant to any issue to which the facts or matters not previously considered relate. |
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(6) Where the Commissioners are required by a notice under this paragraph to review any decision, it shall be their duty to do so.
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(7) On a review under this paragraph the Commissioners may (subject to sub-paragraph (9)) withdraw, vary or confirm the decision reviewed.
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(8) Where-
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(a) it is the duty under this paragraph of the Commissioners to review any decision, and |
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(b) they do not, within the period of forty-five days beginning with the day on which the review was required, give notice to the person requiring it of their determination on the review, |
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they shall be deemed to have confirmed the decision.
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(9) Where the Commissioners decide, on a review under this paragraph, that a liability to a penalty or to an amount of interest arises, they shall not be entitled to modify the amount payable in respect of that liability except-
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(a) in exercise of a power conferred by paragraph 102(1) (penalties) or paragraph 68(6), 84(3) or 107(5) (penalty interest); or |
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(b) for the purpose of making the amount payable conform to the amount of the liability imposed by this Schedule. |
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(10) This paragraph has effect subject to paragraph 97(5).
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Appeals against reviewed decisions |
| | 120. - (1) Subject to the following provisions of this paragraph, an appeal shall lie to an appeal tribunal with respect to any of the following decisions-
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(a) any decision by the Commissioners on a review under paragraph 119 (including a deemed confirmation under paragraph 119(8)); |
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(b) any decision by the Commissioners on any such review of a decision referred to in paragraph 119(1) as the Commissioners have agreed to undertake in consequence of a request made after the end of the period mentioned in paragraph 119(3). |
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(2) Where an appeal under this paragraph relates to a decision (whether or not contained in an assessment) that an amount of levy is due from any person, that appeal shall not be entertained unless-
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(a) the amount which the Commissioners have determined to be due has been paid or deposited with them; or |
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(b) on being satisfied that the appellant would otherwise suffer hardship- |
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(i) the Commissioners agree, or
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(ii) the appeal tribunal decide,
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that it should be entertained notwithstanding that that amount has not been so paid or deposited. |
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(3) On an appeal under this paragraph relating to a penalty under paragraph 96 (evasion), the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.
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Determinations on appeal |
| | 121. - (1) Where, on an appeal under paragraph 120-
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(a) it is found that an assessment of the appellant made, confirmed or treated as confirmed by the Commissioners on a review under paragraph 119 ("the original assessment") is an assessment for an amount that is less than it ought to have been, and |
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(b) the appeal tribunal give a direction specifying the correct amount, |
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the assessment shall have effect as an assessment of the amount specified in the direction and (without prejudice to any power under this Schedule to reduce the amount of interest payable on the amount of an assessment) as if it were an assessment notified to the appellant in that amount at the same time as the original assessment.
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(2) On an appeal under paragraph 120, the powers of the appeal tribunal in relation to any decision of the Commissioners shall include a power, where the tribunal allow an appeal on the ground that the Commissioners could not reasonably have arrived at the decision, either-
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(a) to direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct; or |
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(b) to require the Commissioners to conduct, in accordance with the directions of the tribunal, a further review of the original decision. |
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(3) Where, on an appeal under paragraph 120, the appeal tribunal find that a liability to a penalty or to an amount of interest arises, the tribunal shall not give any direction for the modification of the amount payable in respect of that liability except-
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(a) in exercise of a power conferred on the tribunal by paragraph 102(1) (penalties) or paragraph 68(6) or (9), 84(3) or (6) or 107(5) or (8) (penalty interest); or |
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(b) for the purpose of making the amount payable conform to the amount of the liability imposed by this Schedule. |
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(4) Where, on an appeal under paragraph 120, it is found that the whole or part of any amount paid or deposited in pursuance of paragraph 120(2) is not due, so much of that amount as is found not to be due shall be repaid with interest at such rate as the appeal tribunal may determine.
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(5) Where, on an appeal under paragraph 120, it is found that the whole or part of any amount due to the appellant by way of any repayment in respect of a tax credit has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at such rate as the appeal tribunal may determine.
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(6) Where-
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(a) an appeal under paragraph 120 has been entertained notwithstanding that an amount determined by the Commissioners to be payable as levy has not been paid or deposited, and |
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(b) it is found on the appeal that that amount is due, |
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the appeal tribunal may, if they think fit, direct that that amount shall be paid with interest at such rate as may be specified in the direction.
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(7) Sections 85 and 87 of the Value Added Tax Act 1994 (settling of appeals by agreement and enforcement of certain decisions of tribunal) shall have effect as if-
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(a) the references to section 83 of that Act included references to paragraph 120; and |
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(b) the references to value added tax included references to levy. |
