Revenue and Customs v Connaught Corporate Solutions Ltd (Penalty – Failure To Comply With Notices): FTTTx 6 Nov 2018

PENALTY – Failure to comply with notices under s313C of Finance Act 2004 – whether penalties ‘criminal charges’ for purposes of Article 6 of the ECHR – whether conditions to issue notices satisfied – whether HMRC entitled to serve multiple notices – whether taxpayer had reasonable excuse – penalties of pounds 4,000 and pounds 3,000 imposed

Citations:

[2018] UKFTT 649 (TC), [2019] SFTD 369, [2019] STI 337

Links:

Bailii

Jurisdiction:

England and Wales

Human Rights, Taxes Management

Updated: 06 December 2022; Ref: scu.632414