Old v Revenue and Customs: FTTTx 5 Jul 2018

Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – Appellant attempted to set up online account via Government Gateway but asserts he did not receive activation code – Appellant also asserts he did not receive paper return – defaults occurring over a period of two years – whether reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 366 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 April 2022; Ref: scu.619375