Austin v HM Inspector of Taxes: SCIT 18 Aug 2004

SCIT PENALTY – error in penalty notice on what the taxpayer had failed to do, in the amount of the daily penalty, and, for one year, the date of the notice that the taxpayer had failed to comply with – notices quashed – other penalties reduced

Citations:

[2004] UKSC SPC00426

Links:

Bailii

Taxes Management

Updated: 21 June 2022; Ref: scu.213733