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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> McCulloch v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 277 (TC) (25 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06507.html
Cite as: [2018] UKFTT 277 (TC)(25 May 2018)
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| Decision Number: | TC 06507 |
| Appellant: | William McCulloch |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Marilyn McKEEVER |
| Date Of Decision: | 25/05/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - penalty for failure to make returns - whether -special circumstances- justifying a reduction in penalties |