David Beadle v The Commissioners for HM Revenue and Customs: [2019] UKUT 0101 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Cannan on 1 April 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 April 2019

• Category: Tax
• Release date: 1 April 2019

Read the full decision in David Beadle v The Commissioners for HM Revenue and Customs: [2019] UKUT 0101 (TCC).

Partner Payment Notices – penalty for late payment – jurisdiction of FTT on appeal against penalty notice to entertain challenge to PPN – whether reasonable excuse – whether special circumstances – whether penalty notices invalid due to incorrect statement of date on which PPN due or due to failure to identify issuing officer – applicability of section 114(1) Taxes Management Act 1970.

Published 1 April 2019