Roper v Revenue and Customs: FTTTx 31 Jul 2014

FTTTx Penalty for late payment of income tax – Appellant diagnosed as having terminal illness – Appellant filed return on time and calculated his own tax liability – no request for a time to pay arrangement – whether in the circumstances reasonable excuse – no – appeal dismissed

[2014] UKFTT 736 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 December 2021; Ref: scu.535793