Stockler v Revenue and Customs Comrs – WLR Daily

Posted August 4th, 2010 in appeals, income tax, law reports, part 36 offers, penalties by sally

Stockler v Revenue and Customs Comrs; [2010] EWCA Civ 893; [ 2010] WLR (D) 222

“The revenue was entitled to charge the taxpayer a penalty under s 95 of the Taxes Management Act 1970, even after the parties had compromised and settled their tax claim disputes, so long as the penalty did not exceed the difference between the amount payable on the accurate returns and the amount that would have been payable on a negligent or fraudulent return, within the confines of s 95(2) of the 1970 Act.”

WLR Daily, 3rd August 2010


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