Fraser v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 301 (TC) (11 June 2018)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fraser v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 301 (TC) (11 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06531.html
Cite as: [2018] UKFTT 301 (TC)

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Decision Number:	TC 06531
Appellant:	John Fraser
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Jonathan CANNAN
Date Of Decision:	11/06/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	INCOME TAX - accelerated payment notice - penalties for non-payment - jurisdiction to consider whether Condition A for issue of accelerated payment notice was satisfied - whether reasonable excuse for non-payment where validity of notice is being challenged in judicial review proceedings - special circumstances - appeal dismissed

PDF Copy: [2018] UKFTT 301 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06531.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Fraser v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 301 (TC) (11 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06531.html Cite as: [2018] UKFTT 301 (TC)