The Commissioners for HM Revenue and Customs v Nigel Rogers and Craig Shaw: [2019] UKUT 0406 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Richards on 30 December 2019.
Read the full decision in .
INCOME TAX – Penalties for late filing – Whether notice to file had to be issued by identified “flesh and blood” officer – no – whether Tribunal has jurisdiction to consider validity of notice to file in penalty appeal – yes - whether procedural unfairness in FTT taking a point without inviting submissions – yes – appeal allowed and decision remade.
Published 30 December 2019