Application to make a late appeal – income tax – fixed and daily penalties for late filing of self-assessment return in 2010-11 – Appellant asserts that he received no self-employed income and had been advised by HMRC that he therefore had no need to register for self-assessment – substantial delay before submitting a paper return over four years later – whether reasonable excuse for delay in lodging appeal – no – application for permission to make a late appeal refused
Citations:
[2020] UKFTT 479 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 May 2022; Ref: scu.656859