Hutchinson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 290 (TC)
Notes: FOLLOWER NOTICE PENALTY - whether payment of APN is corrective action - no - whether reasonable not to take corrective action - no - whether penalty should be further reduced for cooperation - yes - whether penalty disproportionate - no - request for anonymity refused
Cited in 4 later judgments