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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Revenue and Customs v Sukhdev Mattu [2021] UKUT 245 (TCC) (4 October 2021)
INCOME TAX - CAPITAL GAINS TAX - HMRC application for tax-related penalty under paragraph 50 of Schedule 36 to the Finance Act 2008 - Respondent's continuing failure to comply with an information notice - statutory conditions satisfied - application granted - penalty imposed
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