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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Merrie v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 684 (TC) (11 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06103.html
Cite as: [2017] UKFTT 684 (TC)
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Decision Number: TC 06103
Appellant: Stephen Merrie
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Michael CONNELL
Date Of Decision: 11/09/2017
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: Penalty Income tax - FA 2007 Sch 24 - inaccuracy in tax return - Capital Gain not disclosed - whether inaccuracy was careless and prompted - yes - Sch 24 para 14 - whether penalty should have been suspended - no - Appeal dismissed
PDF Copy:                                 [2017] UKFTT 684 (TC)
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