Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 100C
Penalty proceedings before First-tier Tribunal
Section 100C sets out the procedure for HMRC to bring penalty proceedings before the First-tier Tribunal in cases where the penalty cannot simply be determined by an HMRC officer, and explains the rights of appeal to the Upper Tribunal.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.