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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 18 December 2018

• Category: Tax
• Release date: 18 December 2018

Read the full decision in Timothy Raggatt v The Commissioners for HM Revenue and Customs: [2018] UKUT 0412 (TCC).

INCOME TAX – late payment penalties - reasonable excuse - whether the FTT erred in its application of the legal test - para 3 sch 56 FA 2009.

Published 18 December 2018