Harrison v The Commissioners for HM Revenue and Customs [2022] UKUT 00216 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Andrew Scott on 08 August 2022

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 August 2022
Category:
Tax
Release date:
8 August 2022

Read full decision in Matthew Harrison v HMRC final decision UT-2021-000153

INCOME TAX - late filing penalty – whether FTT erred in law in relation to issues of reasonable excuse, special circumstances, and deliberate withholding of information – no – appeal dismissed

Updates to this page

Published 16 August 2022