Clarke v Revenue and Customs (Income Tax – Late Appeal To HMRC): FTTTx 16 Sep 2019

INCOME TAX – late appeal to HMRC -permission to extend the time in which to appeal – whether reasonable excuse -whether proportionality of penalties in comparison to the amount of tax amounted to special circumstances – appeal dismissed

Citations:

[2019] UKFTT 580 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 November 2022; Ref: scu.643992