[2026] UKUT 00007 (TCC) Phillip & Debra Cox v The Commissioners of His Majesty's Revenue and Customs
Upper Tribunal Tax Decision of Judge Zaman and Judge Dean on 7 January 2026.
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PENALTIES – HMRC had refused to exercise its discretion to suspend penalties for careless inaccuracies – inaccuracies arose as a result of a one-off event and HMRC could not see any future careless inaccuracies that could be avoided by setting a condition – FTT decided that HMRC’s refusal to suspend was not flawed – held – appeals dismissed
Updates to this page
Published 7 January 2026