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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Mariam Amini v Revenue & Customs (Income Tax - Penalties) [2021] UKFTT 289 (TC) (13 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08231.html
Cite as: [2021] UKFTT 289 (TC)
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| Decision Number: | TC 08231 |
| Appellant: | Mariam Amini |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
John BROOKS |
| Date Of Decision: | 13/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Income Tax - Penalties - Tax carelessly understated in self-assessment tax returns - Whether assessments/amendments excessive - Whether evidence to rebut presumption of continuity - Whether cooperation by taxpayer merits further reduction in penalties - Appeal allowed in part |