Timothy Raggatt v The Commissioners for HM Revenue and Customs: [2018] UKUT 0412 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Greenbank on 18 December 2018.
Read the full decision in .
INCOME TAX – late payment penalties - reasonable excuse - whether the FTT erred in its application of the legal test - para 3 sch 56 FA 2009.