Armstrong v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jul 2018

INCOME TAX – penalties for failure to file tax return – taxpayer signed up for paperless contact and for notices to a secure mailbox on HMRC website – Effect of Income and Corporation Taxes (Electronic Communications) Regulations 2003 and directions of HMRC made under them – appeal allowed.

Citations:

[2018] UKFTT 404 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 December 2022; Ref: scu.621408