(Income Tax/Corporation Tax : Penalty) – INCOME TAX – penalty for delay in filing return – delay by taxpayer in filing appeal to HMRC against penalty – HMRC refuse to admit appeal out of time – application to Tribunal under Section 49 Taxes Management Act 1970 for appeal to HMRC to be admitted out of time
Citations:
[2017] UKFTT 652 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 30 March 2022; Ref: scu.594550