Rogers v Revenue and Customs: FTTTx 19 Jun 2018

Income Tax/Corporation Tax : Penalty – individual tax return – penalties for late filing – whether properly imposed – no – no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an – officer of the Board – appeal allowed

Citations:

[2018] UKFTT 312 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 April 2022; Ref: scu.619359