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) >> The Executors of David Harrison (Deceased) and (2) Simon Harrison v Revenue and Customs [2021] UKUT 273 (TCC) (5 November 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/273.html
Cite as: [2021] BTC 545, [2021] STC 2338, [2021] UKUT 273 (TCC), [2022] Pens LR 4

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(1) The Executors of David Harrison (Deceased) and (2) Simon Harrison v Revenue and Customs [2021] UKUT 273 (TCC) (5 November 2021)

INCOME TAX - whether FTT had power to review HMRC's refusal to exercise discretion to accept taxpayers' late elections for fixed protection - no - taxpayers' appeals dismissed

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