The Commissioners for HM Revenue and Customs v AML Tax (UK) Limited [2022] UKUT 00081 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Jonathan Cannan on 14 March 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
17 March 2022
Category:
Tax
Release date:
14 March 2022

Read full decision in HMRC v AML Tax (UK) Limited UT 2019 0045 Decision

CORPORATION TAX – continuing failure to comply with information notice – HMRC application for tax-related penalty under paragraph 50 Schedule 36 Finance Act 2008 – statutory conditions – application granted – penalty imposed

Updates to this page

Published 17 March 2022

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