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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Christine Perrin v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 315 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05792.html
Cite as: [2017] UKFTT 315 (TC)(19 April 2017)
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| Decision Number: | TC 05792 |
| Appellant: | Christine Perrin |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 19/04/2017 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX – daily penalties – stayed behind Donaldson – Court of Appeal decision in favour of HMRC – whether Appellant’s position was the same as that of Mr Donaldson in relation to the issues decided by that Court – no reasonable excuse – no special circumstances – appeal dismissed |