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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 Rogers & Anor [2019] UKUT 406 (TCC) (30 December 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/406.html
Cite as: [2020] WLR(D) 15, [2019] UKUT 406 (TCC), [2020] 4 WLR 23
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Revenue and Customs v Nigel Rogers and Craig Shaw: [2019] UKUT 406 (TCC) (30 December 2019)
INCOME TAX - Penalties for late filing - Whether notice to file had to be issued by identified "flesh and blood" officer - no - whether Tribunal has jurisdiction to consider validity of notice to file in penalty appeal - yes - whether procedural unfairness in FTT taking a point without inviting submissions - yes - appeal allowed and decision remade.
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