Coomber v Revenue and Customs: FTTTx 6 Dec 2016

FTTTX (Income Tax/Corporation Tax : Penalty) INCOME TAX – Late Payment Penalty – Schedule 56 Finance Act 2009 – Payment made by cheque – Cheque dishonoured by bank for an unknown reason – Whether reasonable excuse? – No – Whether special reduction incorrectly refused? – No – Appeal dismissed

Citations:

[2016] UKFTT 809 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573976