INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties ‘on hold’ during the course of a ‘voluntary arrangement’ – whether taxpayer had a reasonable excuse for his default – Permission to appeal out of time refused – appeal dismissed.
Citations:
[2019] UKFTT 394 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 July 2022; Ref: scu.639112
