1st Oct 2016

The appeal concerned daily penalties imposed by HMRC on Mr and Mrs
Birkett for failing to comply with information notices. Mr and Mrs Birkett
appealed to the FTT against the penalties. The FTT dismissed their appeals.
This appeal to the Upper Tribunal (“UT”) is against that dismissal.

Stephen Hackett appeared for the Appellants.

Please click here to read the judgment in full.

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