UT-2022-00097 - [2024] UKUT 00352 (TCC)
Upper Tribunal Tax and Chancery Chamber

UT-2022-00097 - [2024] UKUT 00352 (TCC)

Fecha: 17-Sep-2024

Findings of Fact

Findings of Fact

23.

The Applicant did not seek to challenge the primary facts found in the Decision Notice and the Authority did not seek to challenge in any material respect Mr Meadows’s evidence. The difference between the parties lies in the evaluation of and conclusions to be drawn from the facts, and in particular the question as to how seriously the misconduct of the Applicant should be reflected in the size of the penalty.

24.

From the evidence that we heard, and the documents that we saw, we make the following findings, much of which is taken from the Decision Notice, as helpfully summarised by Mr Hinks in his skeleton argument, and Mr Meadows’s evidence.