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Decision Number: TC 06709
Appellant: Jennifer Leverington
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Richard THOMAS
Date Of Decision: 10/09/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: INCOME TAX – penalties for late delivery of partnership returns – whether evidence that appellant was the person required to deliver the return by s 12AA(2) Taxes Management Act 1970 – penalties cancelled.
Decision(s) to Download: TC06709.pdf TC06709.pdf