Awolesi v Revenue and Customs (Penalties – Whether To Give Permission for Late Appeal To Be Made To HMRC): FTTTx 29 Aug 2019

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:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 25 October 2022; Ref: scu.641308