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 鈥� Penalties for late filing 鈥� Whether notice to file had to be issued by identified 鈥渇lesh and blood鈥� officer 鈥� no 鈥� whether Tribunal has jurisdiction to consider validity of notice to file in penalty appeal 鈥� yes - whether procedural unfairness in FTT taking a point without inviting submissions 鈥� yes 鈥� appeal allowed and decision remade.
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Published 30 December 2019