Owen v Revenue and Customs: FTTTx 5 Apr 2022

Income Tax – Penalties for Late Filing and Late Payment of Tax – Appeal v Penalties Dismissed In Full – Costs v Three HMRC Officers – No – whether extension of time should be granted to make such application, Martland considered – no – whether wasted costs order can be made against persons who are not members of a legal professional body – no – application dismissed

Citations:

[2022] UKFTT 121 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 April 2022; Ref: scu.675691