The Commissioners for HM Revenue and Customs v Sukhdev Mattu [2021] UKUT 0245 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Rupert Jones on 04 October 2021
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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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Published 4 October 2021