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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) >> Wiesenfeld & Anor v Revenue and Customs: [2019] UKUT 301 (TCC) (14 October 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/301.html
Cite as: [2019] UKUT 301 (TCC)

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Harold Wiesenfeld and Alex Strom v Revenue and Customs: [2019] UKUT 301 (TCC) (14 October 2019)


INCOME TAX - penalty for inaccuracy in return - whether FTT wrong to refuse to admit oral evidence - whether sufficient basis to uphold the penalty as charged.

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