Marano v R & C Commissioners

JurisdictionUK Non-devolved
Judgment Date18 May 2023
Neutral Citation[2023] UKUT 113 (TCC)
Year2023
CourtUpper Tribunal (Tax and Chancery Chamber)
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3 cases
  • Peter Marano v The Commissioners for HM Revenue and Customs [2023] UKUT 00113 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...Number: [2023] UKUT 00113 (TCC) Case No: UT/2020/000246 IN THE UPPER TRIBUNAL TAX AND CHANCERY CHAMBER On appeal from the First-tier Tribunal (Tax Chamber) [2020] UKFTT 199 (TC) Royal Courts of Justice Rolls Building, Fetter Lane, London, EC4A 1NL Date: 17 May 2023 PROCEDURE (i) automated n......
  • C F Booth Ltd [2024] UKFTT 347 (TC);
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • April 19, 2024
    ...involved but what is key is whether the circumstance is relevant to the issue under consideration. [28] The Upper Tribunal said in Marano[2023] BTC 516 (at [138]) that “proportionality might, where a tax-geared penalty is levied, be a special circumstance depending on the particular facts o......
  • Hawthorn Properties Unlimited
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • April 3, 2024
    ...the penalty cannot be a special circumstance in cases where there is no liability and a minimum penalty is levied (Marano v R & C Commrs[2023] BTC 516 at [138]. [35] We do, however, think that it is right to consider all the above issues, save for proportionality by reference to the size of......

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