Russell v Revenue and Customs (Procedure : Income Tax – Late Appeal To HMRC): FTTTx 30 Jul 2019

INCOME TAX – late appeal to HMRC – late filing penalties – whether reasonable excuse -whether proportionality of penalties in comparison to the amount of tax amounted to special circumstances – appeal dismissed

Citations:

[2019] UKFTT 493 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641300