Christopher Ryan v The Commissioners for HM Revenue and Customs: [2012]UKUT 9 (TCC)

Upper Tribunal Tax & Chancery decision of Judge Bishopp on 10 January 2012.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 10 January 2012

Read the full decision in Christopher Ryan v The Commissioners for HM Revenue and Customs: [2012]UKUT 9 (TCC).

STAMP DUTY LAND TAX — failure to render return — whether taxpayer had a reasonable excuse — no — appeal dismissed.

Published 1 December 2016