Harold Wiesenfeld and Alex Strom v The Commissioners for HM Revenue and Customs: [2019] UKUT 0301 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Greenbank on 14 October 2019.
Read the full decision in .
INCOME TAX 鈥� penalty for inaccuracy in return 鈥� whether FTT wrong to refuse to admit oral evidence 鈥� whether sufficient basis to uphold the penalty as charged.