FTTTx INCOME TAX- penalty for late filing of self-assessment return- paragraph 3 Schedule 55 FA 2009 – whether reasonable excuse – no – whether special circumstances – no evidence that special circumstances considered on review – HMRC decision flawed – penalty reduced
[2015] UKFTT 53 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 December 2021; Ref: scu.543206