The Commissioners for HM Revenue and Customs v Keith Donaldson: [2014] UKUT 0536 (TCC)

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: [2014] 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.

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