Tax Credits Act 2002 Schedule 2 paragraph 4

Appeal against penalty determination

Schedule 2 paragraph 4 sets out the right to appeal to the Upper Tribunal against a penalty determination and the powers the Upper Tribunal has when hearing such an appeal.

• A person liable to a tax credits penalty may appeal to the Upper Tribunal against the penalty determination, in addition to any separate right of appeal on a point of law
• The appeal right does not extend to certain procedural or case management decisions made in connection with determining the penalty amount
• The same conditions and permissions that apply to appeals on points of law also apply to this penalty appeal right
• On appeal, the Upper Tribunal may set aside, confirm, reduce, or increase the penalty up to the permitted maximum, as it considers appropriate