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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) >> Revenue and Customs v Goldsmith [2019] UKUT 325 (TCC) (04 November 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/325.html
Cite as: [2019] STC 2512, [2019] UKUT 325 (TCC), [2019] BTC 527, [2019] STI 1881
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Revenue and Customs v Goldsmith [2019] UKUT 325 (TCC) (25 October 2019)
INCOME TAX - penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 - whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 ("TMA") - appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return did not fall within the power in s.8(1)TMA - whether Tribunal had jurisdiction to consider that argument - whether Tribunal entitled to reduce penalty because of special circumstances.
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