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
[2019] UKFTT 551 (TC)
Bailii
England and Wales

Updated: 07 April 2021; Ref: scu.641308