Merrie v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 684 (TC)
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
Cited in 1 later judgment