INCOME TAX – Penalties for late filing – Whether notice to file had to be issued by identified ‘flesh and blood’ officer – no – whether Tribunal has jurisdiction to consider validity of notice to file in penalty appeal – yes – whether procedural unfairness in FTT taking a point without inviting submissions – yes – appeal allowed and decision remade.
Citations:
[2019] UKUT 406 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 October 2022; Ref: scu.646068