Twinn v Revenue and Customs: FTTTx 20 Jan 2012

FTTTx Self-assessment late filing penalty – taxpayer submitted return before deadline but without capital gains tax pages – return sent back by HMRC – return resubmitted, again without capital gains pages – return filed late – no reasonable excuse – penalty upheld.

Citations:

[2012] UKFTT 67 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 04 October 2022; Ref: scu.450842