Self-assessment filing penalty – taxpayer thought HMRC had issued self-assessment Notice in error – return not submitted – late filing penalty – no reasonable excuse – HMRC issued paper return and advised there would be no penalty if received by them within fourteen days – condition met – HMRC authority to discharge penalty – appeal allowed
Citations:
[2011] UKFTT 717 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 28 January 2022; Ref: scu.449641