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.

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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.

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Published 14 October 2019