Henderson v Revenue and Customs (Fixed Penalty for Late Filing): FTTTx 30 Nov 2020

Income tax – Schedule 55 Finance Act 2009 – fixed penalty for late filing of self-assessment return – Appellant not self-employed but issued with notice to file together with an explanation that this was because of an underpayment of PAYE in an earlier year – he nonetheless failed to file his return until after the filing date – whether reasonable excuse – no – appeal dismissed

Citations:

[2020] UKFTT 484 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 December 2022; Ref: scu.661799