Philip Cox & Anor v The Commissioners for HMRC
The Upper Tribunal dismissed appeals against HMRC’s refusal to suspend penalties for careless inaccuracies in BADR claims, holding the refusal was not flawed.
- Penalties for careless inaccuracies
- Hmrc discretion to suspend penalties
- Judicial review principles
- Entrepreneurs’ relief eligibility
- Tax-penalties
- Hmrc-discretion