Income : Scheme Sanction Charges – FA 2009 s 269 – whether scheme administrator reasonably believed that no unauthorised payment was being made – s 268(7)(a) – whether FTT erred in its interpretation and application of the test of reasonableness – Mobilx considered – whether FTT made an error of law in its findings of fact – Edwards v Bairstow
Citations:
[2017] UKUT 87 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 February 2022; Ref: scu.577821