Pratt v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 19 Dec 2018

Income tax – fixed and daily penalties for late filing of self-assessment returns for three years – application for permission to appeal out of time – Appellant had suffered from anxiety, depression and stress – no medical evidence provided – whether reasonable excuse – no – appeal dismissed

[2018] UKFTT 755 (TC)
Bailii
England and Wales

Income Tax

Updated: 04 January 2022; Ref: scu.632466