Tax

Schwarze v Revenue and Customs (Application for permission to make a late appeal to HMRC - Schedule 36 Finance Act 2008 penalties - Schedule 24 Finance Act 2007 penalties - whether notification given - s115 Taxes Management Act 1970 - notification not given re Schedule 24 Finance Act 2007 penalties - three stage approach in Martland applied - Medpro approach to weight to be given to 'compliance' factors taken stricter Martland approach undertaken as a cross-check)

[2026] UKFTT TC 28First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER [By remote video] Heard On: 13 May 2025Judgment Date: 13 November 2025 B e f o r e :”

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