William Archer v The Commissioners for HM Revenue and Customs [2022] UKUT 00061 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Joanna Smith and Judge Jonathan Cannan on 04 March 2022
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INCOME TAX – surcharges for non-payment of tax – taxpayer challenging whether closure notices created a tax debt by way of judicial review – whether reasonable excuse for non-payment – whether taxpayer was expected to pay tax
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Published 4 March 2022