Cloete v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 5 May 2020

Income Tax – penalty for failure to file returns on time – late payment penalty – whether reasonable excuse – No – whether special circumstances – No – Appeal Dismissed.

Citations:

[2020] UKFTT 208 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.651597