Hyrax Resourcing Limited v Revenue and Customs: FTTTx 13 Jul 2022

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


[2022] UKFTT 218 (TC)




England and Wales

Taxes Management

Updated: 01 August 2022; Ref: scu.679659