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