The suspense might be too much for your client. By Will Heard

Some more parts of HMRC’s proposed tax geared penalties regime are reviewed in the third of Will Heard’s four articles.

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Start date

mikewhit | | Permalink

One point that comes to mind is when is the 'start date' for such suspended penalties ?

From the date of the 'offence' as in motoring penalty points, or from the date of the signed undertaking to 'behave himself' - which may be a year or two later if legal processes are involved.