PAYE – NICs – CIS – assessments and determinations – best judgment – presumption of continuity – whether evidence to displace assessments and determinations
Penalties – PAYE and NICs – s 98A(4) TMA – whether taxpayer negligent in making incorrect returns – mitigation of penalties – Tribunal jurisdiction to increase penalties – s 100B(2)(b)
Citations:
[2012] UKFTT 522 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Taxes Management
Updated: 09 November 2022; Ref: scu.466124
