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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fraser v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 301 (TC) (11 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06531.html
Cite as: [2018] UKFTT 301 (TC)
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| Decision Number: | TC 06531 |
| Appellant: | John Fraser |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jonathan CANNAN |
| Date Of Decision: | 11/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - accelerated payment notice - penalties for non-payment - jurisdiction to consider whether Condition A for issue of accelerated payment notice was satisfied - whether reasonable excuse for non-payment where validity of notice is being challenged in judicial review proceedings - special circumstances - appeal dismissed |