Ali v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Jun 2019

Income tax – fixed and daily penalties for late filing of self-assessment returns for three years – application for permission to appeal out of time – Appellant had undergone a Solicitors Regulation Authority disciplinary hearing and a criminal investigation by HMRC leading to suspension from practising and acute personal and professional difficulties – whether reasonable excuse continuing throughout default period – no – appeal dismissed

Citations:

[2019] UKFTT 416 (TC

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 October 2022; Ref: scu.641235