ECSH92500 - Appeal

As per r听and r听of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), a person听or business听who is the subject of the following decisions by HMRC can appeal the decision to the tribunal:听

  • Regulation 58 MLR 2017, to the effect that a person is not a fit and proper person (unless the decision is required by virtue of paragraph (3) of that regulation);听

  • Regulation 59(1) MLR 2017, to refuse to register an applicant;听

  • Regulation 60 MLR 2017, to suspend or cancel the registration of a registered person;听

  • Regulation 76 MLR 2017, to impose a penalty or publish a censuring statement;听

  • Regulation 78(2) MLR 2017, to impose a prohibition.听

  • Regulation 25(2) MLR 2017, to issue a direction;听

听

Tribunal听

Regulation 99(5) MLR 2017 states that for the purpose of an appeal under this regulation, the meaning of 鈥渢ribunal鈥� is as defined in .听

Tribunals relating to supervisory matters previously followed the Value Added Tax (VAT) tribunal (VAT and duties tribunals were听established听under Schedule 12 to the Value Added Tax Act 1994), but this was amended in 2009 when the tax tribunals were streamlined,听and the VAT tribunal was replaced by the Tax Chamber of the First-tier Tribunal.听听

The First-tier Tribunal is split into 7 chambers: War pensions and Armed forces compensation, Social Entitlement, Health Education and Social Care, General Regulatory, Immigration and Asylum, Property and Tax Chamber.听听

Tribunals relating to Economic Crime鈥� Supervision听(EC-S)听decisions are dealt with by the Tax Chamber.听

Powers of the Tribunal听

The tribunal hearing an appeal have听the power to:听

  • Quash or vary any decision of HMRC, including the power to reduce any financial penalty to such amount (including nil) as the tribunal thinks appropriate; or听

  • Substitute the tribunal's own decision for any appealed decision.听

Timeframe听for appeals听

Businesses usually have 30 days from the date of the notice of the decision in which to make an appeal.听

If the business has requested a review under regulation 95 MLR 2017, an appeal cannot be made until that review is concluded听鈥� at which point the business has 30 days in which to make an appeal.听

The tribunal may allow out of time appeals where听it feels this is appropriate.

听