| CH170100 |
Overview |
| CH170200 |
Penalties within the scope of special reduction |
| CH170400 |
Before you consider special reduction |
| CH170500 |
What is a special reduction |
| CH170600 |
What are special circumstances |
| CH170800 |
When special circumstances may exist |
| CH170900 |
When special circumstances do not exist |
| CH171000 |
Case law on the meaning of special circumstances in non-penalty context |
| CH173000 |
First Tier Tribunal views on the meaning of special circumstances in penalty context |
| CH174000 |
When to consider special reduction |
| CH174500 |
Considering relevant facts |
| CH175000 |
When to refer to TAA |
| CH175100 |
Reviews and penalty appeals |
| CH175200+ |
Extracts from case law |
