Peter Marano v The Commissioners for HM Revenue and Customs [2023] UKUT 00113 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Vimal Tilakapala on 17 May 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
19 May 2023
Category:
Tax
Release date:
17 May 2023

Read full decision in Marano v HMRC(1)

PROCEDURE (i) automated notices requiring returns – effect of s 103 FA 2020, (ii) whether service provisions of s 115 TMA 1970 are the only means of giving notice of penalty assessments PENALTIES (i) whether computation of tax geared penalties under paras 5 and 6 Schedule 55 FA 2009 should take into account prepayments of tax, (ii) scope of “special circumstances” justifying penalty reduction

Updates to this page

Published 19 May 2023