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HMRC has until conclusion of tribunal hearing to consider special circumstances to reduce penalty (First-tier Tribunal)

The First-tier Tribunal has held that HMRC has until the conclusion of a tribunal hearing to consider special circumstances in determining whether a penalty should be reduced (Bluu Solutions Ltd v HMRC [2015] UKFTT 0095 (TC)).

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Resource ID 5-602-8825
© 2024 Thomson Reuters. All rights reserved.
Published on 04-Mar-2015
Resource Type Legal update: case report
Jurisdiction
  • United Kingdom
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