Decision Number: | TC 06520 |
Appellant: | Joseph Hutchinson |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Barbara MOSEDALE |
Date Of Decision: | 04/06/2018 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Penalty |
Notes: | FOLLOWER NOTICE PENALTY - whether payment of APN is corrective action - no - whether reasonable not to take corrective action - no - whether penalty should be further reduced for cooperation - yes - whether penalty disproportionate - no - request for anonymity refused |