DAVID HILL and DAVID MCCRACKEN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00306 (TCC)

Upper Tribunal Tax and Chancery decision of JUDGE NICHOLAS ALEKSANDER and JUDGE JENNIFER DEAN on 07 August 2026

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 7 August 2026

• Category: Tax
• Release date: 7 August 2026

Read full decision: DAVID HILL and DAVID MCCRACKEN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Information Notices – penalties – reliance on adviser – reasonable excuse – penalties

Published 7 August 2026