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UT clarifies application of the follower notice regime (Pitt v HMRC)

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Published on: 30 January 2024
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters?
  • Case details

Article summary

Tax analysis: In Pitt, the Upper Tribunal (UT) dismissed the taxpayer’s appeal against penalties under the follower notice regime.

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Jurisdiction(s):
United Kingdom

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