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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Merrie v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 684 (TC) (11 September 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06103.html Cite as: [2017] UKFTT 684 (TC) |
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Decision Number: | TC 06103 |
Appellant: | Stephen Merrie |
Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Michael CONNELL |
Date Of Decision: | 11/09/2017 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Penalty |
Notes: | Penalty Income tax - FA 2007 Sch 24 - inaccuracy in tax return - Capital Gain not disclosed - whether inaccuracy was careless and prompted - yes - Sch 24 para 14 - whether penalty should have been suspended - no - Appeal dismissed |