Azimuth Legal

England & Wales / UK · Case · Score 1

Smith v Revenue and Customs (INCOME TAX - follower notice - penalty for failure to take corrective action - whether reasonable in all the circumstances not to take corrective action) [2026] UKFTT 131 (TC) (23 January 2026)

case-law

Summary

From First-tier Tribunal (Tax)

Why it matters

Originates from England & Wales / UK. Classified as case.

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