application for penalty under section 98C and 100C Taxes Management Act 1970 – whether penalty application made outside time limit in section 103(4) Taxes Management Act 1970 – whether duty to notify only when promoter first became aware of any transaction forming part of scheme of notifiable arrangements or each time promoter becomes aware of new implementation of that scheme
[2021] UKFTT 346 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 12 January 2022; Ref: scu.669743
