UTTC PROCEDURE- penalty imposed in accordance with FA 2008, Sch 36, para 50 – parties agreed that decision records incorrect amount – correction made – whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision – no – whether, if jurisdiction assumed, evidence should be admitted – no 27 February 2017
Citations:
[2017] UKUT 84 (TCC)
Links:
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 04 February 2022; Ref: scu.577816
