Penalty – Application By HMRC – Section 98 TMA – Notification of Contractor Loan Arrangements – DOTAS – whether same as or similar to a previously notified scheme-no- guiding mind of appellant – whether reasonable excuse-no- period covered – to date of decision of FTT – quantum – all relevant circumstances including to deter others – quantum varied but penalty in principle upheld
Citations:
[2022] UKFTT 218 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 01 August 2022; Ref: scu.679659
