Harrison v The Commissioners for HM Revenue and Customs [2022] UKUT 00216 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Andrew Scott on 08 August 2022
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INCOME TAX - late filing penalty – whether FTT erred in law in relation to issues of reasonable excuse, special circumstances, and deliberate withholding of information – no – appeal dismissed
Published 16 August 2022