Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether appeal can be made against interest charged under Section 86 Taxes Management Act 1970 – no

[2016] UKFTT 311 TC
Bailii
Taxes Management Act 1970
England and Wales

Income Tax, Taxes Management

Updated: 16 January 2022; Ref: scu.564363