SP v Her Majesty's Revenue and Customs (no 2): [2017] UKUT 329 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Levenson on 14 July 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 15 August 2017

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - recovery, penalties and interest
• Judges: Levenson, H
• Decision date: 14 July 2017

Read the full decision in CTC/3617/2016.

Judicial Summary

Calculating the appropriate amount of a tax penalty and the right of appeal to the UT

Published 15 August 2017