Ronnie Hanan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0194 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Brannan on 22 June 2020.
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.INCOME TAX – whether subsequent grant of permission to notify a late appeal against an information notice invalids a penalty imposed for non-compliance with that information notice – no – appeal dismissed.