Christine Perrin v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 0315 (TC)
Notes: INCOME TAX – daily penalties – stayed behind Donaldson – Court of Appeal decision in favour of HMRC – whether Appellant’s position was the same as that of Mr Donaldson in relation to the issues decided by that Court – no reasonable excuse – no special circumstances – appeal dismissed
Cited in 1 later judgment