Preece v Revenue and Customs: FTTTx 13 Mar 2012

Income tax – penalty for late self-assessment tax return – taxpayer trying for almost four years to sort out his tax affairs – whether 2009-10 self-assessment Notice to File was delivered – no – whether Tribunal has jurisdiction to consider complaints about HMRC’s administrative failings – no – appeal allowed and penalty set aside.

Citations:

[2012] UKFTT 192 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 November 2022; Ref: scu.462634