header-logo header-logo

17 April 2015
Issue: 7648 / Categories: Case law , Law digest , In Court
printer mail-detail

Income tax

Tager v Revenue and Customs Commissioners [2015] UKUT 40 (TCC), [2015] All ER (D) 249 (Mar)

The Upper Tribunal (Tax and Chancery Chamber) allowed the applications by the Revenue and Customs Commissioners pursuant to para 50 of Sch 36 to the Finance Act 2008 for imposition of a penalty on a taxpayer for failure to comply with information notices issued by the Revenue. The tribunal decided that the penalty under that provision would be nearly 100% of the income tax due and 100% of the inheritance tax due.

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Harper James—Lottie Hugo

Harper James—Lottie Hugo

Commercial law firm announces appointment of corporate partner

Carey Olsen—Patrick Ormond

Carey Olsen—Patrick Ormond

Partner joins corporate and finance practice in British Virgin Islands

Dawson Cornwell—Naomi Angell

Dawson Cornwell—Naomi Angell

Firm strengthens children department with adoption and surrogacy expert

NEWS
Freezing orders in divorce proceedings can unexpectedly ensnare third parties and disrupt businesses. In NLJ this week, Lucy James of Trowers & Hamlins explains how these orders—dubbed a ‘nuclear weapon’—preserve assets but can extend far beyond spouses to companies and business partners 
A Court of Appeal ruling has clarified that ‘rent’ must be monetary—excluding tenants paid in labour from statutory protection. In this week's NLJ, James Naylor explains Garraway v Phillips, where a tenant worked two days a week instead of paying rent
Thousands more magistrates are to be recruited, under a major shake-up to speed up and expand the hiring process
The winners of the LexisNexis Legal Awards 2026 have now been announced, marking another outstanding celebration of excellence, innovation, and impact across the legal profession
Three men wrongly imprisoned for a combined 77 years have been released—yet received ‘not a penny’ in compensation, exposing deep flaws in the justice system. Writing in NLJ this week, Dr Jon Robins reports on Justin Plummer, Oliver Campbell and Peter Sullivan, whose convictions collapsed amid discredited forensics, ‘oppressive’ police interviews and unreliable ‘cell confessions’
back-to-top-scroll