SCHEDULES
C1SCHEDULE 18Serial tax avoidance
PART 2Entry into the regime and basic concepts
Paragraphs 8 F2to 9A: “failure to comply”
Words in Sch. 18 para. 10 heading substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 55(7)
10
1
A person “fails to comply” with any provision mentioned in paragraph 8(1) F1, 8A(2)(c), 9(a) or 9A(1)(c) if and only if any of the conditions in sub-paragraphs (2) to (4) is met.
2
The condition in this sub-paragraph is that—
a
the tribunal has determined that the person has failed to comply with the provision concerned,
b
the appeal period has ended, and
c
the determination has not been overturned on appeal.
3
The condition in this sub-paragraph is that—
a
the tribunal has determined for the purposes of section 118(2) of TMA 1970 that the person is to be deemed not to have failed to comply with the provision concerned as the person had a reasonable excuse for not doing the thing required to be done,
b
the appeal period has ended, and
c
the determination has not been overturned on appeal.
4
The condition in this sub-paragraph is that the person admitted in writing to HMRC that the person has failed to comply with the provision concerned.
5
In this paragraph “the appeal period” means—
a
the period during which an appeal could be brought against the determination of the tribunal, or
b
where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.
6
In this paragraph “the tribunal” means the First-tier tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)