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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> William Archer v Revenue and Customs [2022] UKUT 61 (TCC) (4 March 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/61.html
Cite as: [2022] UKUT 61 (TCC), [2022] BTC 506, [2022] STC 692

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William Archer v Revenue and Customs [2022] UKUT 61 (TCC) (4 March 2022)


INCOME TAX - surcharges for non-payment of tax - taxpayer challenging whether closure notices created a tax debt by way of judicial review - whether reasonable excuse for non-payment - whether taxpayer was expected to pay tax

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/61.html