Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return on time – penalties for failure to pay tax on time – Appellant was caring for his wife – his solicitors had not filed the return as instructed and had not provided the information he needed for him to file the return – five month delay – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 738 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 December 2021; Ref: scu.632424