Q12: Non-error of law appeals

Amount of penalty (TMA 1970, s.100B(3B))

 

“The effect of s 100B(3B) TMA, which confers on this tribunal the same powers as those of the FTT to determine the amount of the penalty, is that we are required to approach the question of the amount of the penalty afresh. We should nonetheless have regard to the basis upon which the FTT arrived at its conclusion.” (Khawaja v. HMRC [2013] UKUT 353 (TCC), §101, Judges Berner and Herrington).