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Upper Tribunal confirms that “deliberate” penalties do not require proof of dishonesty

06/10/2022

In CF Booth Limited v HMRC [2022] UKUT 00217 (TCC), the Upper Tribunal (“UT”) upheld an earlier decision of the First-tier Tribunal (“FTT”) to strike out most of the taxpayer’s appeal against a “deliberate” penalty on the basis that it constituted...

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Authors

Jack Prytherch