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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Sunil Joseph v Revenue & Customs (INCOME TAX - penalties for inaccuracies in returns to obtain tax repayments) [2023] UKFTT 704 (TC) (03 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08895.html
Cite as: [2023] UKFTT 704 (TC)
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| Decision Number: | TC 08895 |
| Appellant: | Sunil Joseph |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 03/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - penalties for inaccuracies in returns to obtain tax repayments - returns submitted by an agent with unsubstantiated expenses - Schedule 24 to Finance Act 2007 - whether inaccuracies -˜careless-™ as failure to take reasonable care - whether special reductions - appeal dismissed |