Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – daily penalty for late filing of self-assessment return – Appellant had prematurely and erroneously registered with HMRC for self-assessment – Notice to File issued – s8A TMA 1970 – special circumstances – Sch 55 para 16 – Appellant unaware and not advised that HMRC may withdraw a Notice to File – HMRC’s internal guidance SAM120000 considered – whether special circumstances – yes – Sch 55 Para 17A – cancellation of penalties – appeal allowed and penalty cancelled
Citations:
[2017] UKFTT 694 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 April 2022; Ref: scu.598975
