David Beadle v The Commissioners for HM Revenue and Customs: [2019] UKUT 0101 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Cannan on 1 April 2019.
Read the full decision in .
Partner Payment Notices 鈥� penalty for late payment 鈥� jurisdiction of FTT on appeal against penalty notice to entertain challenge to PPN 鈥� whether reasonable excuse 鈥� whether special circumstances 鈥� whether penalty notices invalid due to incorrect statement of date on which PPN due or due to failure to identify issuing officer 鈥� applicability of section 114(1) Taxes Management Act 1970.
Updates to this page
Published 1 April 2019