Barry Edwards v The Commissioners for HM Revenue and Customs: [2019] UKUT 0131 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Herrington on 01 May 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 May 2019
Category:
Tax
Release date:
1 May 2019

Read the full decision in Barry Edwards v The Commissioners for HM Revenue and Customs.

INCOME TAX – Late filing penalties – whether FTT erred in finding notice to file self-assessment return sent – whether proportionality of penalties in comparison to the amount of tax due amounted to special circumstances – para 16 Sch 55 FA 2009.

Published 2 May 2019

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