MAN (91/11)

No. 7528

Decision given 8 May 1992.

Tax evasion – Conduct involving dishonesty – Civil penalty – Amount of arrears – Mitigation of penalty by reason of co-operation – Finance Act 1985, sec. 13(4).

  The issues were the amount by which the penalty should be reduced by reason of an incorrectly made assessment and because of the extent of co-operation given by the appellant.

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