Duffy v Revenue and Customs: FTTTx 23 Jul 2013

FTTTx INCOME TAX – penalty for late payment of income tax balancing payment – whether tribunal has jurisdiction where HMRC’s decision flawed – yes – whether tribunal is bound to allow the appeal where HMRC’s decision flawed – no – whether accountant’s negligence or fact owed money by Legal Services Commission amounted to reasonable excuse or special circumstances – no

[2013] UKFTT 399 (TC)
England and Wales

Income Tax

Updated: 20 November 2021; Ref: scu.515182