Late filing penalty – HMRC review conclusion addressed to individual unconnected with Appellant – Tribunal jurisdiction over HMRC procedures – Call centre advised return had been received but was ‘blocked’ – appeal allowed and penalty discharged.
Citations:
[2011] UKFTT 591 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 26 May 2022; Ref: scu.449569