PENALTIES – whether to give permission for late appeal to be made to HMRC – whether late filing penalties validly assessed by HMRC – taxpayer denies receiving penalty notices – permission given – evidence adduced by HMRC insufficient to satisfy burden of proof that penalty notices sent – appeal allowed
Citations:
[2019] UKFTT 551 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 25 October 2022; Ref: scu.641308