Penalty – oral evidence given from outside the UK – Schedule 55 Finance Act 2009 – late return – taxpayer alleged that an earlier criminal tax investigation left him with a debilitating fear of making a mistake on his tax return for 2014/15 – whether a reasonable excuse – whether special circumstances – appeal dismissed
Citations:
[2022] UKFTT 155 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 09 June 2022; Ref: scu.677958
