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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
W Stockler v HMRC (Ch D — 22 September)
The Ch D has upheld Special Commissioners' Decision 739 in favour of HMRC. In the case reported at [2007] SSCD 99 the Special Commissioners held that a firm of solicitors had been guilty of 'negligent conduct' within TMA 1970 s 30B(5). HMRC subsequently issued a penalty determination under TMA 1970 s 95. The solicitors applied to the Ch D for a declaration that because their appeal against the Commissioners' decision had been settled by an agreement under Civil Procedure Rules 1998 (SI 1998/3132)...

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