The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager (deceased): [2017] UKUT 0084 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 24 February 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
27 February 2017
Category:
Tax
Release date:
24 February 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager (deceased): [2017] UKUT 0084 (TCC).

PROCEDURE— penalty imposed in accordance with FA 2008, Sch 36, para 50 — parties agreed that decision records incorrect amount — correction made — whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision — no — whether, if jurisdiction assumed, evidence should be admitted — no

Published 27 February 2017