Hm Courts Tribunals Service
May 19
12:56
2023
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PROCEDURE (i) automated notices requiring returns 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 special circumstances justifying penalty reduction