GovWire

Peter Marano v The Commissioners for HM Revenue and Customs [2023] UKUT 00113 (TCC)

Hm Courts Tribunals Service

May 19
12:56 2023

Read full decision in Marano v HMRC(1)

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

Published 19 May 2023