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Decision Number: TC 06463
Appellant: David Lau
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Anne SCOTT
Date Of Decision: 23/04/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: INCOME TAX – HICBC – Schedule 41 FA 2008 – distinguish liability and assessment – ignorance of the law – not reasonable excuse – appeal dismissed
Decision(s) to Download: TC06463.pdf TC06463.pdf