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Decision Number: |
TC 02549 |
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Appellant:
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David Testa |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Kevin POOLE
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Date Of Decision:
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18/02/2013 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Penalty |
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Notes:
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INCOME TAX – penalty for careless inaccuracy in self-assessment tax return under
schedule 24 Finance Act 2007 – carelessness admitted – suspension of penalty – HMRC
declined to suspend because of general policy not to suspend penalties for one-off errors –
HMRC also did not address suspension condition suggested by Appellant – proposal that
Appellant’s self assessment tax returns during next two years be submitted on his behalf by
suitably qualified professional adviser – whether HMRC’s decision was flawed – held yes –
appeal allowed and order made for HMRC to suspend penalty – no jurisdiction at this
stage to lay down terms of suspension, but indication given as to terms considered
appropriate |
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Decision(s) to Download:
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TC02549.pdf 
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