TC09515 - [2025] UKFTT 00525 (TC)

On 25 April 2024 the appellant (or “HMRC”) made an application for proceedings to the tribunal under section 100C Taxes Management Act 1970 (“TMA”) asking the tribunal to determine that a penalty of £300 should be visited on the respondent (or “the company”) under section 98(1)(b)(i) TMA (“the application”).

For the reasons given later in this decision, I allow the application