(1) The Executors of David Harrison (Deceased) and (2) Simon Harrison v The Commissioners for HM Revenue and Customs [2021] UKUT 0273 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Ashley Greenbank on 05 November 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
8 November 2021
Category:
Tax
Release date:
5 November 2021

Read full decision in Harrison v HMRC Decision

INCOME TAX – whether FTT had power to review HMRC’s refusal to exercise discretion to accept taxpayers’ late elections for fixed protection – no – taxpayers’ appeals dismissed

Updates to this page

Published 8 November 2021