(1) The Executors of David Harrison (Deceased) and (2) Simon Harrison v The Commissioners for HM Revenue and Customs [2021] UKUT 0273 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jonathan Richards and Judge Ashley Greenbank on 05 November 2021
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INCOME TAX – whether FTT had power to review HMRC’s refusal to exercise discretion to accept taxpayers’ late elections for fixed protection – no – taxpayers’ appeals dismissed
Published 8 November 2021