Chalmers v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Sep 2018

PENALTIES – late filing and late payment – Schedules 55 and 56 of FA 2009 – whether service of notice to file deemed effective – whether reliance on accountant a reasonable excuse -personal company and its director separate entities – whether reasonable care taken to avoid the failure – whether failure remedied without unreasonable delay – whether special circumstances – appeal allowed in part

Citations:

[2018] UKFTT 555 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.632292