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.
Read the full decision in .
“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”.