Timothy Harding v The Commissioners for HM Revenue and Customs: [2013] UKUT 0575 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sadler on 15 November 2013.

Read the full decision in Timothy Harding v The Commissioners for HM Revenue and Customs: [2013] UKUT 0575 (TCC).

INCOME TAX - penalty for careless inaccuracy within a self assessment return leading to understatement of liability to tax - appellant in receipt of compensation payment exceeding £30,000 on termination of employment - appellant failed to include payment in tax return - compensation sum subsequently taxed and penalty levied - appeal against penalty - FTT held that appellant had been careless and penalty affirmed - FTT decision upheld and appellant’s appeal dismissed.

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