Cherwell Optical Ltd v Revenue and Customs (Income Tax : Penalty for Failure To Make Returns : COVID-19): FTTTx 28 Sep 2020

INCOME TAX – penalty for failure to make returns – Covid-19- whether ‘special circumstances’

Citations:

[2020] UKFTT 374 (TC)

Links:

Bailii

Statutes:

Income Tax (Pay As You Earn) Regulations 2003 67B

Jurisdiction:

England and Wales

Income Tax

Updated: 26 March 2022; Ref: scu.655307