Tax

Countrywide Partners Ltd v Revenue and Customs (Penalties - whether the appellant had failed to comply with a "stop notice" imposed on the appellant by HMRC on 6 Dec 2022 under section s 236A FA 2014 such that the appellant is liable to a penalty under para 2(1) of schedule 35 FA 2014 - whether the appellant had a reasonable excuse for the breach)

[2026] UKFTT TC 357First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Heard On: 17 and 18 November 2025Judgment Date: 4 March 2026 B e f o r e :”

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