The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager deceased: [2017] UKUT 0161 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 21 April 2017.
Read the full decision in
.PROCEDURE— decision to impose penalties pursuant to FA 2008, Sch 36, para 50 — whether effect of decision should be suspended pending appeal to Court of Appeal — UT rules, r 5(3)(l) — suspension refused