Hulbert v Revenue and Customs (Procedure : Proof of Service A Prerequisite To A Penalty): FTTTx 24 Jul 2019

Penalty – s8 Taxes Management Act 1970 – proof of service a prerequisite to a penalty – ‘Return Summary’ inadequate/unreliable evidence.

Citations:

[2019] UKFTT 475 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 27 October 2022; Ref: scu.641278