INCOME TAX AND CAPITAL GAINS TAX – information notice made up of text of two earlier notices – penalty for failure to comply – statutory deadline for issuance of penalties – whether HMRC can refresh that deadline by reissuing the notice -held, no – penalty invalid to the extent that related to requirements on first notice – in relation to the other requirements, HMRC failed to meet their burden of proof – appeal allowed
Citations:
[2020] UKFTT 337 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 March 2022; Ref: scu.654080