INCOME TAX – penalties for failing to file self-assessment returns in order to claim relief for expenses exceeding pounds 2,500 – whether the penalties under paragraphs 5 and 6 of Schedule 55 Finance Act 2009 in respect of one of the tax years of assessment were properly determined in the light of paragraph 17(3) of that schedule – yes – whether the penalty notices were received by the Appellant and complied with the requirements of Schedule 55 Finance Act 2009 – yes, with one exception – whether the Respondents exceeded their powers in requiring the returns to be filed – no – whether the fact that the Appellant was due to receive a repayment of tax following submission of the returns amounted to ‘special circumstances’ – no – whether the Appellant had a reasonable excuse for his failure – no – appeal upheld in part
Citations:
[2018] UKFTT 521 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 08 July 2022; Ref: scu.632234
