Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager (deceased) [2017] UKUT 84 (TCC) (24 February 2017)
PROCEDURE— penalty imposed in accordance with FA 2008, Sch 36, para 50 — parties agreed that decision records incorrect amount — correction made — whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision — no — whether, if jurisdiction assumed, evidence should be admitted — no
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