FTTTx INCOME TAX – self-assessment return – andpound;100 late filing penalty – paragraph 3 Schedule 55 FA2009 – online filing access difficulties – whether reasonable excuse – no – standards of reasonableness not met – whether special circumstances – no – appeal dismissed
[2015] UKFTT 387 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.551522