FOLLOWER NOTICE PENALTIES – incentive scheme implemented by Appellant – whether decision of Supreme Court in UBS was a relevant judicial ruling, whether reasonable in all the circumstances not to take the necessary corrective action – level of mitigation – appeal against the imposition of the penalties dismissed – appeal against quantum allowed in part
Citations:
[2022] UKFTT 165 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 14 June 2022; Ref: scu.678136