McMurray v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 7 Feb 2019

INCOME TAX – penalties for the late filing of return – Schedule 55 to the Finance Act 2009 – taxpayer brought into self-assessment due to PAYE underpayment – whether 8 TMA notice to file valid in law – whether service of the relevant notices for penalties to be imposable can be deemed – whether erroneous belief gave rise to a reasonable excuse – whether special circumstances – whether penalties proportionate – appeal dismissed

Citations:

[2019] UKFTT 83 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 October 2022; Ref: scu.641228