Fraser v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 301 (TC)
Notes: INCOME TAX - accelerated payment notice - penalties for non-payment - jurisdiction to consider whether Condition A for issue of accelerated payment notice was satisfied - whether reasonable excuse for non-payment where validity of notice is being challenged in judicial review proceedings - special circumstances - appeal dismissed
Cited in 2 later judgments