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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Raggatt v The Commissioners for HM Revenue and Customs (INCOME TAX late payment penalties-reasonable excuse) [2018] UKUT 412 (TCC) (18 December 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/412.html
Cite as: [2018] UKUT 412 (TCC)
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Timothy Raggatt v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 412 (TCC) (18 December 2018)
INCOME TAX late payment penalties-reasonable excuse - whether the FTT erred in its application of the legal test - para 3 sch 56 FA 2009A HTML version of this file is not available click here or view below the pdf version : [2018] UKUT 412 (TCC)