BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Goldsmith [2019] UKUT 325 (TCC) (04 November 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/325.html
Cite as: [2019] STC 2512, [2019] UKUT 325 (TCC), [2019] STI 1881, [2019] BTC 527

[New search] [Context] [View without highlighting] [Printable PDF version] [Help]



Revenue and Customs v Goldsmith [2019] UKUT 325 (TCC) (25 October 2019)


INCOME TAX - penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 - whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 ("TMA") - appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return did not fall within the power in s.8(1)TMA - whether Tribunal had jurisdiction to consider that argument - whether Tribunal entitled to reduce penalty because of special circumstances.

A HTML version of this file is not available click here or view below the pdf version : [2019] UKUT 325 (TCC)


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/325.html