HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC)

Upper Tribunal Tax and Chancery Decision of Judges Nicholas Aleksander and Kevin Poole 19-02-2025

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INCOME TAX 鈥� discovery assessment and penalties for deliberate behaviour 鈥� adequacy of reasons given by First-tier Tribunal 鈥� consideration of decision of Court of Appeal in English v Emery Reimbold & Strick 鈥� review of FTT鈥檚 reasons in the context of HMRC statement of case and skeleton argument - appeal dismissed

HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC)

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Published 19 February 2025