Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Greenbank on 2 March 2017.
Read the full decision in R & J Birkett T/A The Orchards Residential Home, Dunmore Residential Home, Kingland House Residential Home, The Firs Residential Home, Merry Hall Residential Home v The Commissioners for HM Revenue and Customs:  UKUT 0089 (TCC).
INCOME TAX – Schedule 36 Finance Act 2008 – whether daily penalties
payable – jurisdiction of First-tier Tribunal to consider taxpayer’s legitimate
expectation – compliance with Human Rights Act
2 March 2017
Release date: 2 March 2017
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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