United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue & Customs v Donaldson [2014] UKUT 536 (TCC) (2 December 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/536.html
Cite as: [2015] STC 689, [2014] BTC 531, [2014] UKUT 536 (TCC)

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Revenue & Customs v Donaldson [2014] UKUT 536 (TCC) (2 December 2014)

PENALTIES — late submission of income tax returns — FA 2009 Sch 55 — daily penalties — whether correctly notified in accordance with FA 2009 Sch 55 para 4(1)(c) — yes — appeal allowed

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