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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Christine Perrin v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 315 (TC) (19 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05792.html
Cite as: [2017] UKFTT 315 (TC)(19 April 2017)

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Decision Number: TC 05792
Appellant: Christine Perrin
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
ANNE REDSTON
Date Of Decision: 19/04/2017
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: INCOME TAX – daily penalties – stayed behind Donaldson – Court of Appeal decision in favour of HMRC – whether Appellant’s position was the same as that of Mr Donaldson in relation to the issues decided by that Court – no reasonable excuse – no special circumstances – appeal dismissed
PDF Copy:                                 [2017] UKFTT 315 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05792.html