INCOME TAX – self assessment – penalties and surcharges – late submission of return – difficulties with on-line registration and filing – use of accountant not officially appointed as agent – reliance on that accountant – further delay before paper return eventually submitted and tax paid – whether reasonable excuse continuing throughout period of default – on facts, held no such continuing excuse and not absolved from responsibilities by appointment of a third party – penalties and surcharges confirmed and appeal dismissed
Citations:
[2012] UKFTT 619 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 March 2022; Ref: scu.466233