Harrison v The Commissioners for HM Revenue and Customs [2022] UKUT 00216 (TCC) - GOV.UK

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Harrison v The Commissioners for HM Revenue and Customs [2022] UKUT 00216 (TCC) Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Andrew Scott on 08 August 2022


From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber) Published 16 August 2022 Category: Tax Release date: 8 August 2022


Read full decision in Matthew Harrison v HMRC final decision UT-2021-000153


INCOME TAX - late filing penalty – whether FTT erred in law in relation to issues of reasonable excuse, special circumstances, and deliberate withholding of information – no – appeal


dismissed


Updates to this page Published 16 August 2022 Explore the topic Courts, sentencing and tribunals