28 February 2017
UT Decision: HMRC v Romie Tager QC
PROCEDURE— penalty imposed in accordance with FA 2008, Sch 36, para 50 — parties agreed that decision records incorrect amount — correction made — whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision — no — whether, if jurisdiction assumed, evidence should be admitted — no.
David Yates, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the applicants.
To see the approved Decision, click here.