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Tax Chambers, 15 Old Square

Lincoln's Inn, London WC2A 3UE

Telephone: +44 (0)20 7242 2744

Fax: +44 (0)20 7831 8095


Patrick Cannon Tax Law eGuides News & Events
Patrick Cannon

FA 2018 update to the 3% additional charge


Costs awards in the FTT


This decision in my own penalty appeal emphasises the importance of HMRC keeping an open mind and not pursuing to a full appeal hearing a "myopic" belief that the taxpayer has behaved dishonestly. This belief, said the judge, fed into the evidentially unsupported and opportunistic allegation of perjury that was put to me in cross-examination during the hearing.

Tax Journal: Patrick's analysis of recent JR's of HMRC search warrants


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