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 and Customs v Sukhdev Mattu [2021] UKUT 245 (TCC) (4 October 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/245.html
Cite as: [2021] UKUT 245 (TCC), [2021] BTC 542

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Revenue and Customs v Sukhdev Mattu [2021] UKUT 245 (TCC) (4 October 2021)

INCOME TAX - CAPITAL GAINS TAX - HMRC application for tax-related penalty under paragraph 50 of Schedule 36 to the Finance Act 2008 - Respondent's continuing failure to comply with an information notice - statutory conditions satisfied - application granted - penalty imposed

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