Well done to the judge for cutting through all the HMRC cr*p.
And, credit where credit's due, well done to Justin for providing some genuinely entertaining reading for once.
Wonderful - "nerdview" and "claptrap" !!
He has some 'kind' words on MTD in there as well
Wow! You don't usually get such entertaining reading from a tribunal decision. I wonder if they will appeal?
You'd be surprised actually. There are some corkers about :)
Thanks - that's cheered up my Friday lunchtime.
Round of applause for the judge.
Am I correct in thinking that the daily penalties were incorrectly charged because HMRC didn't notify the taxpayer in advance that they intended to impose daily penalties?
If so, do we have a similar issue with ATED penalties?
I've not quite gotten to the end (out at a client's this afternoon) but I think Justin has understated 159. I literally laughed out loud.
I am glad to see another sensible judge has followed this case (at least in relation to a NRCGT loss), quoting from it with approval. See:
Not as entertaining as McGreevy, but still enjoyable.