Peter Marano v The Commissioners for HM Revenue and Customs [2023] UKUT 00113 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Vimal Tilakapala on 17 May 2023
Read full decision in
PROCEDURE (i) automated notices requiring returns 바카라 사이트� effect of s 103 FA 2020, (ii) whether service provisions of s 115 TMA 1970 are the only means of giving notice of penalty assessments PENALTIES (i) whether computation of tax geared penalties under paras 5 and 6 Schedule 55 FA 2009 should take into account prepayments of tax, (ii) scope of 바카라 사이트渟pecial circumstances바카라 사이트� justifying penalty reduction
Updates to this page
Published 19 May 2023