Romie Tager QC The Personal Representative of Osias Tager deceased v The Commissioners for HM Revenue and Customs: [2015] UKUT 0663 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 7 December 2015.

Read the full decision in Romie Tager QC The Personal Representative of Osias Tager Deceased v The Commissioners for HM Revenue and Customs(Application to set aside and remake): [2015] UKUT 0663 (TCC).

PROCEDURE— penalty imposed in accordance with FA 2008, Sch 36, para 50 — parties agreed that decision records incorrect amount but not agreed on correction to be made — whether decision should be amended under slip rule (r 42) or should be set aside and remade (r 43) — neither rule engaged but different course suggested.

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