Jones v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Feb 2019

INCOME TAX – penalty for late payment of balancing payment of income – whether reasonable excuse: no – whether special circumstances: yes – penalty reduced to nil.

Citations:

[2019] UKFTT 125 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.635705