08 September 2023

Kenan Altunis v HMRC

In Kenan Altunis v HMRC, the FTT allowed an appeal in part against a penalty under s 95 Taxes Management Act 1970 on the grounds that the taxpayer had not acted fraudulently in respect of his use of an avoidance scheme. However, it found that he had acted negligently and confirmed the penalty in a reduced sum.

Sadiya Choudhury acted for HMRC.

To view a copy of the decision, please click here