Revenue and Customs Comrs v Romie Tager QC (Personal Representative of Osias Tager deceased)
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2015] UKUT 40 (TCC) |
| Year | 2015 |
| Date | 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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19 cases
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Gold Nuts Ltd and Others v The Commissioners for HM Revenue & Customs
...for a tax-related penalty under Sch 36, para 50. In R & C Commrs v Tager (Personal Representatives of the Estate of Tager (deceased)) TAX[2015] BTC 509 the UT imposed a penalty of £75,000 under that provision. If Mr Budhdeo continues to refuse to provide information, he therefore risks sign......
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R & C Commissioners v Mattu
...decision. This decision, together with the earlier R & C Commrs v Tager (Personal Representatives of the Estate of Tager (deceased)) [2015] BTC 509 decisions provide useful guidance on what factors will be considered in deciding the amount of such penalties. TABLE OF CONTENTS Section Paragr......
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The Commissioners for HM Revenue and Customs v Sukhdev Mattu [2021] UKUT 0245 (TCC)
...of such penalties, and any appeals against them, have no bearing on the imposition of a penalty under paragraph 50 - see Tager v HMRC [2015] UKUT 0040 (TCC) at “The imposition of a penalty in accordance with para 50 is not dependent on the prior imposition of daily penalties, whether in acc......
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Mathew
...the correct amount of tax can be determined,” see R & C Commrs v Tager (Personal Representatives of the Estate of Tager (deceased)) TAX[2015] BTC 509 at [16], per Judge Bishopp.[85] However, we acknowledge that the differences between Derrin and Coombs on the one hand, and Mr Mathew's posit......
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