Ayres v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 20 Jul 2019

Application for permission to appeal out of time – Income tax – fixed and daily penalties for late filing of self-assessment returns for three years and late payment of tax for five years – appellant said he was ill and had been hospitalised during the default years – whether reasonable excuse continuing throughout default period – no – appeal dismissed

Citations:

[2019] UKFTT 471 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641256