Omission from tax return – penalty assessment under paragraph 17 Schedule 24 Finance Act 2007 – appeal against penalty – appeal against decision not to suspend penalty under paragraph 14 – was Appellant careless – yes – was decision not to suspend penalty flawed – no – were there special circumstances to take into account as envisaged by paragraph 11 – yes – were these considered – no – decision to reduce penalty as a consequence of special circumstances but appeal otherwise dismissed
Citations:
[2011] UKFTT 592 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 June 2022; Ref: scu.449558
