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Neutral Citation Number:	2015 UKUT 580 AAC
Reported Number:
File Number:	CTC 455 2015
Appellant:	AP
Respondent:	HMRC (TC)
Judge/Commissioner:	Other Judges / Other Commissioners/Deputy Commissioners
Date Of Decision:	22/10/2015
Date Added:	03/11/2015
Main Category:	Tribunal procedure and practice (including UT)
Main Subcategory:	fair hearing
Secondary Category:	Tax credits and family credit
Secondary Subcategory:	recovery, penalties and interest
Notes:	Proceeding where claimant says she is unable to attend because of illness. Duty of tribunal to make findings as to negligence and the apportionment of the penalty.
Decision(s) to Download:	CTC 0455 2015-00.doc

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