Patten v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 28 Feb 2019

Income tax – fixed and daily penalties for late filing of self-assessment return – appellant encountered difficulties filing online – further delay before filing return – whether reasonable excuse – no – appeal dismissed

Citations:

[2019] UKFTT 143 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 October 2022; Ref: scu.635713