Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 2 December 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v Keith Donaldson:  UKUT 0536 (TCC).
PENALTIES — late submission of income tax returns — FA 2009 Sch 55 —
daily penalties — whether correctly notified in accordance with FA 2009 Sch 55 para
4(1)(c) — yes — appeal allowed.
Release date: 2 December 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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