Codd v Revenue and Customs: FTTTx 4 Nov 2020

INCOME TAX – penalty for late filing of tax return – appeal notified 107 days late to the Tribunal – Martland considered – no good reason for late appeal – appellant’s excuse for late-filing was oversight by accountants – no evidence of reasonable care by taxpayer to ensure return filed on time -weakness of appellant’s case – permission to make late appeal refused – appeal struck out

Citations:

[2020] UKFTT 446 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 May 2022; Ref: scu.656841