Graham v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 9 Nov 2018

INCOME TAX – penalty for failure to pay APN amount by due date and by dates 5 and 11 months after that – whether to grant permission to appeal – whether amount of APN can be challenged if calculation flawed – whether penalty can be unilaterally varied by HMRC – whether reasonable excuse for non-payment – appeal allowed.

Citations:

[2018] UKFTT 661 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.632391