Tax

EXCLUSIVE PROMOTIONS LIMITED v Revenue & Customs (INCOME TAX AND NATIONAL INSURANCE - APNs - penalties and surcharges

[2022] UKFTT TC TC08434First-tier Tribunal (Tax)2022

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Appeal numbers:� TC/2017/08284�� TC/2018/05396; TC/2016/01942 TC/2016/04789

The hearing of these appeals took place on 5-8 October 2021 and 22 November 2021 by video .�

Prior notice had been published on the gov.uk website, with information about how representatives of the media and/or members of the public could apply to join the hearing remotely to observe the proceedings.� It was therefore held in public.

Mr Conrad McDonnell and Mr Sam Brodsky of Counsel, instructed by Reynolds Porter Chamberlain LLP trading as RPC, for the Appellants

Mr Alan Hall and Mr Matthew Cawley, Litigators of HM Revenue and Customs� Solicitor�s Office, for the Respondents

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