United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Nazia Bi and Qadeem Mohammed v FSA [2011] UKUT B41 (TCC) (22 September 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B41.html
Cite as: [2011] UKUT B41 (TCC)

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Nazia Bi and Qadeem Mohammed v FSA [2011] UKUT B41 (TCC) (22 September 2011)

"PENALTY – Breach of APER 6 – Decision Notice issued in ignorance of financial circumstances of Applicants – Penalties reduced to take account of hardship – Fuller details of financial circumstances received by FSA after Decision Notice – Whether Tribunal should increase penalties – Implication of Applicants’ non-cooperation with the FSA (APER 4)– Decision Notice made no determination regarding breaches of APER 4 – Whether penalties should be imposed for such breaches –- No"

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