Christine Perrin v The Commissioners for HM Revenue and Customs: [2018] UKUT 0156 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Poole on 14 May 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 May 2018

• Category: Tax
• Release date: 14 May 2018

Read the full decision in Christine Perrin v The Commissioners for HM Revenue and Customs: [2018] UKUT 0156 (TCC) .

“INCOME TAX – late filing of returns – reasonable excuse-whether excuse must not only be genuine but also objectively reasonable taking into account circumstances and attributes of the taxpayer – yes – appeal dismissed”.

Published 14 May 2018