Decision Number: |
TC 01075 |
Appellant:
|
Anthony Fane |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
|
Date Of Decision:
|
25/03/2011 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Penalty |
Notes:
|
Income tax -- penalty assessment -- Schedule 24 Finance Act 2007 -- whether error on income tax return was careless -- whether penalty to be suspended under paragraph 14 Schedule 24 Finance Act 2007-- whether HMRC's decision not to suspend penalty was flawed |
Decision(s) to Download:
|
TC01075.doc
|