Allan v Revenue and Customs (Income Tax – Fixed Penalty for Failure To File): FTTTx 14 Jun 2021

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalty for failure to file a self-assessment return on time – failure to file – whether taxpayer had a reasonable excuse for her default – appeal dismissed.
[2021] UKFTT 216 (TC)
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.663744