FTTTx Penalty for ‘careless’ error – bonus after termination of employment – Appellant’s case that she relied on the P45 – whether careless – on the facts, yes – penalty reduced to 15% for ‘prompted’ disclosure – whether degree of carelessness should affect penalty reduction – whether penalty should be suspended – HMRC’s interpretation of scope of discretion – meaning of ‘flawed’ – appeal dismissed and penalty confirmed
Judges:
Redston
Citations:
[2011] UKFTT 739 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 29 September 2022; Ref: scu.449660