Penalties were upheld in a case where they had been charged in accordance with the legislation and where no reasonable excuse had been shown (McCaffrey v HMRC [2023] UKFTT 10 (TC)).
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08672.html
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
