CH84050 - Penalties for Inaccuracies: Appeals against a penalty: Appeals against the decision not to suspend a penalty
You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.
A person may appeal against our decision not to suspend all or part of a penalty.
If the appeal cannot be settled by agreement (with or without a review) the person may notify their appeal to the tribunal, see the Appeals, Reviews and Tribunals Guide (ARTG). The tribunal may, if it thinks that the decision we made was 鈥榝lawed鈥�, see CH84080, order us to suspend all or part of the penalty.
Where the tribunal orders us to suspend all or part of the penalty, the person may make a further appeal against the notice of suspension and the tribunal may order us to amend that notice.