Romie Tager QC The Personal Representative of Osias Tager deceased v The Commissioners for HM Revenue and Customs: [2015] UKUT 0663 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 7 December 2015.
Read the full decision in .
PROCEDURE鈥� penalty imposed in accordance with FA 2008, Sch 36, para 50 鈥� parties agreed that decision records incorrect amount but not agreed on correction to be made 鈥� whether decision should be amended under slip rule (r 42) or should be set aside and remade (r 43) 鈥� neither rule engaged but different course suggested.
Updates to this page
Published 1 December 2016