FTTTx Income Tax/Corporation Tax : Other – INCOME TAX – HMRC determination for 2006-2007 – appellant out of time to displace determination – claim for special relief under TMA Sch 1AB para 3A – appeal against surcharges and penalties – whether enforcement of the determination is ‘unconscionable’- reasonableness of HMRC’s decision that enforcement was not unconscionable – held decision was unreasonable – appeal against refusal to grant special relief upheld – appeal against penalties dismissed – surcharges reduced
References: [2015] UKFTT 544 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556166 br>