Wood v Revenue and Customs: FTTTx 13 Feb 2018

Income Tax/Corporation Tax : Penalty – individual tax return – penalties for late filing – whether giving notice under Section 8(1) TMA a pre-requisite for filing a tax return under Section 8(1)(a) – yes – if no such notice given can Schedule 55 apply – no – on the facts no notice given – appeal allowed.

Citations:

[2018] UKFTT 74 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 April 2022; Ref: scu.605755