MICHAEL BENTLEY V HMRC [2021]

This appeal involved Follower Notices and penalties for failing to take corrective action following the receipt by the taxpayer of follower notices from HMRC.

After a fairly extensive examination of the taxpayer by me and cross-examination by HMRC, I persuaded the tax tribunal to allow a substantial reduction in the amount of the penalties levied by HMRC.

Read the decision here

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