Beer v Revenue and Customs: FTTTx 1 Sep 2017

Income Tax/Corporation Tax : Penalty – INCOME TAX – penalty for failure to make returns – did appellant have a reasonable excuse for the failure? – No – jurisdiction of Tribunal to consider whether late filing penalties under schedule 55 Finance Act 2009 are unfair or disproportionate – s 6 Human Rights Act 1998 – article 1 of the First Protocol to the European Convention on Human Rights – appeal dismissed


[2017] UKFTT 662 (TC)




England and Wales

Income Tax, Human Rights

Updated: 30 March 2022; Ref: scu.594557