Income tax – fixed and daily penalties for late filing of self-assessment return – Donaldson considered – Appellant asserted that it was not necessarily correct to say he was self-employed and that a number of factors in his relationship with his employer/principal indicated that he was employed – until that issue was resolved he was under no obligation to file a self-assessment return – had previously filed self-assessment returns for 35 years – whether reasonable excuse – no – appeal dismissed
Citations:
[2019] UKFTT 121 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 19 October 2022; Ref: scu.635730