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) >> Timothy Harding v HMRC [2013] UKUT 575 (TCC) (15 November 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/575.html
Cite as: [2013] STI 3773, [2013] UKUT 575 (TCC), [2013] BTC 2088, [2014] STC 891

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FTC/56/2013 - Timothy Harding v HMRC [2013] UKUT 575 (TCC) (15 November 2013)

"INCOME TAX - penalty for careless inaccuracy within a self assessment return leading to understatement of liability to tax - appellant in receipt of compensation payment exceeding £30,000 on termination of employment - appellant failed to include payment in tax return - compensation sum subsequently taxed and penalty levied - appeal against penalty - FTT held that appellant had been careless and penalty affirmed - FTT decision upheld and appellant’s appeal dismissed"

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