Harrison v Revenue and Customs: UTTC 8 Aug 2022

INCOME TAX – late filing penalty – whether FTT erred in law in relation to issues of reasonable excuse, special circumstances, and deliberate withholding of information – no – appeal dismissed

Citations:

[2022] UKUT 216 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 November 2022; Ref: scu.682027