Harold Wiesenfeld and Alex Strom v The Commissioners for HM Revenue and Customs: [2019] UKUT 0301 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Greenbank on 14 October 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 14 October 2019

• Category: Tax
• Release date: 14 October 2019

Read the full decision in Harold Wiesenfeld and Alex Strom v The Commissioners for HM Revenue and Customs: [2019] UKUT 0301 (TCC).

INCOME TAX – penalty for inaccuracy in return – whether FTT wrong to refuse to admit oral evidence – whether sufficient basis to uphold the penalty as charged.

Published 14 October 2019