PROCEDURE- penalty imposed in accordance with FA 2008, Sch 36, para 50 – parties agreed that decision records incorrect amount but not agreed on correction to be made – whether decision should be amended under slip rule (r 42) or should be set aside and remade (r 43) – neither rule engaged but different course suggested
References: [2015] UKUT 663 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558966
