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Perry-Smith v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty)   flag 

[2018] UKFTT 659
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th November, 2018

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7, s8

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
HMRC v Bosher [2013] UKUT 1479 United Kingdom Upper Tribunal United Kingdom circa 2013 BAILII flag 16
22 For 2014/15 22 For 2014/15 Court of Exchequer United Kingdom circa 2014 flag 1
20 For 2012/13 20 For 2012/13 Court of Exchequer United Kingdom circa 2012 flag 1

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