Penalty. Reliance upon accountant. AB v HMRC [2007] STC 99 and Wald v HMRC [2011] UKFTT 183 explained and reconciled.
Citations:
[2012] UKFTT 620 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 28 January 2022; Ref: scu.466222