Tribunal Approval

Under FA 2008, Sch. 36, para. 13, the Tribunal can be asked to approve an inspection visit, either announced or unannounced. Their approval will normally be sought if the occupier objects, or is expected to object, to the inspection. The Tribunal can only give their approval if:-

  • The application for approval is made by, or with the approval of, an authorised officer, and
  • The Tribunal is satisfied that, in the circumstances, the inspection is justified.

If the Tribunal has given their approval, a penalty can be charged for obstructing the inspection.

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