Zurl v Revenue and Customs (Income Tax – Penalties for Late Filing): FTTTx 26 Jun 2019

INCOME TAX – penalties for late filing – insufficient evidence that a notice to file was given by an officer of the Board- application of the provisions of section 12D TMA does not provide an effective remedy for HMRC – reasonable excuse – appeal allowed

Citations:

[2019] UKFTT 421 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641253