The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager deceased: [2017] UKUT 0161 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 21 April 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 0161 (TCC).

PROCEDURE— decision to impose penalties pursuant to FA 2008, Sch 36, para 50 — whether effect of decision should be suspended pending appeal to Court of Appeal — UT rules, r 5(3)(l) — suspension refused

Published 2 May 2017