Halfaoui v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 8 Jan 2018

INCOME TAX – late filing daily penalty – HMRC witness statement provided in the course of the hearing – generic evidence – whether to admit witness statement into evidence – whether HMRC met the burden of proof – appeal allowed

Citations:

[2018] UKFTT 13 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 April 2022; Ref: scu.602933