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Decision Number: |
TC 06742 |
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Appellant:
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Robert, Adam and Dorothy Thornton Trading as A* Education |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Nigel POPPLEWELL
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Date Of Decision:
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01/10/2018 |
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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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EMPLOYMENT INTERMEDIARIES RETURNS - penalties for failing to file returns for three periods - no evidence that an authorised officer of the Board made a determination under Section 100 TMA 1970 - HMRC policy seemingly inconsistent with the law - no reasonable excuse - penalties proportionate - reduction under Section 100B TMA 1970 - appeal allowed
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Decision(s) to Download:
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TC06742.pdf 
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