INCOME TAX – penalty for late filing of tax return – appeal notified 107 days late to the Tribunal – Martland considered – no good reason for late appeal – appellant’s excuse for late-filing was oversight by accountants – no evidence of reasonable care by taxpayer to ensure return filed on time -weakness of appellant’s case – permission to make late appeal refused – appeal struck out
Citations:
[2020] UKFTT 446 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 May 2022; Ref: scu.656841