Collis v Revenue and Customs: FTTTx 9 Sep 2011

Income tax – penalty for careless inaccuracy – FA 2007, Sch 24 -first occasion on which inaccurate return made – special circumstances – suspension of penalty – proportionality

Citations:

[2011] UKFTT 588 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 September 2022; Ref: scu.449541