Stockler v Revenue and Customs: FTTTx 25 Jun 2012

FTTTx INCOME TAX – penalty – previous finding of negligence by Special Commissioners in relation to partnership accounts – personal returns reflecting profits shown in those accounts – held, findings of negligence applied to personal returns – consideration of level of penalty – relevant criteria – total penalty left unchanged – appeal dismissed
Procedure – whether open to Tribunal to consider human rights point in light of limited terms on which the High Court permitted appeal to be remitted – no, but point considered in case of possible further appeal

Citations:

[2012] UKFTT 404 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462821