INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of Schedule 55 to Finance Act 2009 – yes – whether the amount of the penalty under Paragraph 3 is fixed or HMRC are required to consider the circumstances of each taxpayer to assess the penalty individually – the amount is specified by Paragraph 3 – whether the Appellant had a reasonable excuse for her delay in filing her return – no – appeal dismissed
Citations:
[2018] UKFTT 687 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax, Taxes Management
Updated: 24 October 2022; Ref: scu.632386
