SP v Her Majesty's Revenue and Customs (no 2): [2017] UKUT 329 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Levenson on 14 July 2017.

Read the full decision in CTC/3617/2016.

Judicial Summary

Calculating the appropriate amount of a tax penalty and the right of appeal to the UT

Published 15 August 2017