Stringer v Revenue and Customs (Income Tax – Application To Make A Late Appeal): FTTTx 4 Dec 2020

Income Tax – application to make a late appeal – fixed and daily penalties for the late filing of individual SA return – significant delay in submitting return – appellant asserts that she was depressed and received no income during the default year – delay in submitting appeal against the penalties – whether reasonable excuse for delay in appealing – on the facts, no – application for permission to make a late appeal refused

Citations:

[2020] UKFTT 491 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 December 2022; Ref: scu.661821