Benton and Others v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Sep 2018

INCOME TAX – Follower Notice penalty – lead cases – whether to admit witness evidence – whether grounds of appeal require amendment – whether to set aside the penalties because of errors in the Notices – scope of FTT’s jurisdiction to set aside penalties – meaning of ‘reasonable in all the circumstances’ – not the same as ‘reasonable excuse’ – whether reasonable in all the circumstances for Appellants not to take corrective action – failure to provide evidence of all the circumstances – whether penalties should be reduced, upheld or increased – appeals dismissed and penalties confirmed

Citations:

[2018] UKFTT 593 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.632289