BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MICHAEL BREEN v Revenue & Customs (Penalty - oral evidence given from outside the UK) [2022] UKFTT 155 (TC) (03 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08482.html
Cite as: [2022] UKFTT 155 (TC)

[New search] [Contents list] [Printable PDF version] [Help]
Decision Number: TC 08482
Appellant: MICHAEL BREEN
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Guy BRANNAN
Date Of Decision: 03/05/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Penalty - oral evidence given from outside the UK - Schedule 55 Finance Act 2009 - late return - taxpayer alleged that an earlier criminal tax investigation left him with a debilitating fear of making a mistake on his tax return for 2014/15 - whether a reasonable excuse - whether special circumstances - appeal dismissed
PDF Copy:                                 [2022] UKFTT 155 (TC)
About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010