ARTICLE · 17 MAY 2011

Weekly Tax Update - Monday 16 May 2011

Smith & Williamson

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Four reasonable excuse cases were heard by the First Tier Tribunal on 14 April, the judge in each case being Geraint Jones QC

United KingdomTax

Richard Mannion

1. General news

1.1 Reasonable excuse

Four reasonable excuse cases were heard by the First Tier Tribunal on 14 April, the judge in each case being Geraint Jones QC.

Anthony Leachman t/a Whitely and Leachman:TC01125

www.bailii.org/uk/cases/UKFTT/TC/2011/TC01125.html

Ballysillan Community Forum:TC01121

www.bailii.org/uk/cases/UKFTT/TC/2011/TC01121.html

N A Dudley Electrical Contractors Ltd:TC01124

www.bailii.org/uk/cases/UKFTT/TC/2011/TC01124.html

Louise Fernandez:TC01123

www.bailii.org/uk/cases/UKFTT/TC/2011/TC01123.html

In each of the first three cases the judge relied on the decision in the ECtHR case of Jusilla v Finland. The quote below is taken from the Ballysillan case:

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