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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> KENAN ALTUNIS v Revenue & Customs (INCOME TAX - Appellant entered into scheme devised by Montpelier) [2023] UKFTT 719 (TC) (15 August 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08909.html
Cite as: [2023] UKFTT 719 (TC)
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Decision Number: TC 08909
Appellant: KENAN ALTUNIS
Respondent: His Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 ANNE REDSTON
Date Of Decision: 15/08/2023
Main Category: PROCEDURE
Main Subcategory: Other
Notes: INCOME TAX - Appellant entered into scheme devised by Montpelier - penalty under TMA s 95 for acting fraudulently or negligently - whether fraudulent - no - recklessness not pleaded - whether negligent - yes - penalty reduced and appeal allowed in part
PDF Copy:                                 [2023] UKFTT 719 (TC)
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