INCOME TAX – penalties for failure to deliver return by due date – whether trustees of an IIP trust mandating all income to life tenant and with no chargeable gains can be served with a notice to file under s 8A TMA: held no, so penalties not valid – if wrong, whether reasonable excuse or special circumstances – appeal allowed.
Citations:
[2018] UKFTT 595 (TC), [2019] STI 377, [2019] WTLR 79, [2019] SFTD 257
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 October 2022; Ref: scu.632323