Perrin v The Commissioners for HM Revenue and Customs: UTTC 14 May 2018

INCOME TAX – late filing of returns – reasonable excuse-whether excuse must not only be genuine but also objectively reasonable taking into account circumstances and attributes of the taxpayer – yes – appeal dismissed

Citations:

[2018] UKUT 156 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 April 2022; Ref: scu.616370