Bediako v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 25 Apr 2016

FTTTx INCOME TAX – employers deducted correct tax from Appellant under PAYE – self-assessment return completed incorrectly by accountant – closure notice and amendment to return – appeal against amendment dismissed – whether appellant careless – failure of accountant to understand self-assessment system – whether penalty should be mitigated – Tribunal’s jurisdiction over mitigation – role of accountant – penalty uph

[2016] UKFTT 280 TC
Bailii
England and Wales

Income Tax

Updated: 16 January 2022; Ref: scu.564339