TFC72100 - Right of appeal: powers of tribunal

Childcare Payments Act 2014, section 60(1)

Section 60 of the Act sets out the powers of a tribunal that hears an appeal brought under the Act.

Powers of tribunal in penalty cases

Childcare Payments Act 2014, section 60(2)

If the appeal is against a decision to assess a penalty (or the amount of that penalty), the tribunal may uphold the penalty, set it aside, or replace it with a penalty of a different amount.

Powers of tribunal in other appeals

Childcare Payments Act 2014, section 60(3)

In any other case, the tribunal may either dismiss the appeal or quash all or part of the decision.

Childcare Payments Act 2014, section 60(4)

The tribunal can only quash a decision if it is satisfied that it was either wrong in law or was based (wholly or partly) on a factual error.

Childcare Payments Act 2014, section 60(5)

If the tribunal overturns a decision, it can either replace it with its own decision or refer the case back for HMRC to make a new decision in accordance with the tribunal’s ruling.

Childcare Payments Act 2014, section 60(6)

However, the tribunal cannot direct HMRC to take any action which HMRC would not otherwise have the power to take.

Effect of a tribunal decision

Childcare Payments Act 2014, section 60(7)

The tribunal’s decision has the same effect, and can be enforced in the same manner, as an HMRC decision.