Hearings
04 Dec 2023 [2023] UKFTT 1007 (TC), FTT
04 Dec 2023 [2023] UKFTT 1007 (TC), FTT
PRACTICE — Citation of authority — Non-existent cases — Income tax — Penalties for failure to notify liability to capital gains tax — Whether taxpayer having reasonable excuse — Taxpayer relying on case law which could not be found on any legal website - Cases apparently generated by artificial intelligence
Cases cited in: Harber v Revenue & Customs Comrs [2023] UKFTT 1007 (TC), FTT
CPR Commercials Ltd v Revenue and Customs (Appellant submitted VAT returns showing zero-rated export transactions for which it did not hold evidence of export) [2023] UKUT 61 (TCC), UT (TCC)
Christine Perrin v HMRC [2018] UKUT 156
Kay v Lambeth London Borough Council [2006] UKHL 10; [2006] 2 AC 465; [2006] 2 WLR 570; [2006] 4 All ER 128; [2006] LGR 323, HL(E)
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