{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/ru\/","author_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","author_url":"https:\/\/kohenavocats.com\/ru\/","title":"Paul Baxendale-Walker v The Commissioners for HMRC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Q6XieRN9tG\"><a href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/paul-baxendale-walker-v-the-commissioners-for-hmrc\/\">Paul Baxendale-Walker v The Commissioners for HMRC<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/paul-baxendale-walker-v-the-commissioners-for-hmrc\/embed\/#?secret=Q6XieRN9tG\" width=\"600\" height=\"338\" title=\"\u00abPaul Baxendale-Walker v The Commissioners for HMRC\u00bb &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"Q6XieRN9tG\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Introduction 1. By an application notice dated 24 March 2023, HMRC asked the Upper Tribunal to impose on Mr Paul Baxendale-Walker (\u201cPBW\u201d) a tax-related penalty in the sum of \u00a314,031,851.01 pursuant to paragraph 50 of Schedule 36 (\u201cSchedule 36\u201d) to the Finance Act 2008 (\u201cFA 2008\u201d). 2. By an application notice dated 29 March 2023, PBW applied to strike out..."}