Ronnie Hanan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0194 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Brannan on 22 June 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 June 2020
Category:
Tax
Release date:
22 June 2020

Read the full decision in Ronnie Hanan v The Commissioners for HM Revenue and Customs: [2020] UKUT 0194 (TCC).

INCOME TAX – whether subsequent grant of permission to notify a late appeal against an information notice invalids a penalty imposed for non-compliance with that information notice – no – appeal dismissed.

Published 23 June 2020