The Commissioners for HM Revenue and Customs v Romie Tager QC The Personal Representative of Osias Tager (deceased): [2017] UKUT 0084 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 24 February 2017.
Read the full decision in .
PROCEDURE鈥� penalty imposed in accordance with FA 2008, Sch 36, para 50 鈥� parties agreed that decision records incorrect amount 鈥� correction made 鈥� whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision 鈥� no 鈥� whether, if jurisdiction assumed, evidence should be admitted 鈥� no