FTTTx INCOME TAX – self-assessment returns – andpound;100 late filing penalty – paragraph 3 Schedule 55 FA 2009 – whether reasonable excuse for late filing – no – failure not remedied without unreasonable delay – whether special circumstances – no – appeal dismissed
[2012] UKFTT 157 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.551519