Legislation

Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

2 decisions citing this instrument.

Provisions cited

Decisions

Mrs H Paneser v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)7 Sept 2011[2011] UKFTT 615 (TC)Added 6 Aug 2026

Mrs H Paneser appealed to the First-tier Tribunal (Tax Chamber) against a surcharge imposed by the Commissioners for Her Majesty's Revenue and Customs for the late payment of income tax for the tax year ending 5 April 2009. Her…

Stephen Simmons (t/a SJS Motors) v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)18 Mar 2011[2011] UKFTT 192 (TC)Added 6 Aug 2026

The appellant, Stephen Simmons, traded as SJS Motors, a motor dealing business. He had been the sole director of SJS Motors Ltd, which ceased trading and cancelled its VAT registration in 2000. Thereafter the appellant carried on…

first-tier tribunal tax-appeals late registration reasonable-excuse vat