Atkinson v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 3 Jun 2016

INACCURACY PENALTY – whether claim careless – yes – whether inaccuracy discovered at later time – yes – whether failed to take reasonable steps – yes – no special circumstances – penalty at 15% upheld in principle

[2016] UKFTT 387 (TC)
Bailii
England and Wales

Income Tax

Updated: 17 January 2022; Ref: scu.565760