UKFTT 163 (2009) Sokoya v HMRC

August 3rd 2009

Penalty - Taxpayer won

Case Summary:

Mr Sokoya was under enquiry by HMRC who issued an information notice. As information was not supplied HMRC determined a £50 penalty. The Tribunal found that the information notice had not been complied with but that the penalty notice was invalid because of a dating error.