PENALTY – careless inaccuracy – FA 2007, Sch 24 – HMRC deciding not to suspend penalty – Sch 24, para 14 – whether HMRC’s decision ‘flawed’ – judicial review principles – Sch 24, para 17
[2016] UKFTT 527 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 January 2022; Ref: scu.567964