Christine Perrin v The Commissioners for HM Revenue and Customs: [2018] UKUT 0156 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Poole on 14 May 2018.
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鈥淚NCOME TAX 鈥� late filing of returns 鈥� reasonable excuse-whether excuse must not only be genuine but also objectively reasonable taking into account circumstances and attributes of the taxpayer 鈥� yes 鈥� appeal dismissed鈥�.
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Published 14 May 2018