Lennon v Revenue and Customs: FTTTx 17 Apr 2018

Income Tax/Corporation Tax : Penalty – INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – purpose for which the notices to file were served – to establish chargeability – no – Goldsmith and Wandsworth v Winder considered – Tribunals jurisdiction to consider validity of notices – yes – whether reasonable excuse – no – whether special circumstances – no – appeal allowed

Citations:

[2018] UKFTT 220 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 April 2022; Ref: scu.609279