Edwards v The Commissioners for HM Revenue and Customs: UTTC 1 May 2019

INCOME TAX – Late filing penalties – whether FTT erred in finding notice to file self-assessment return sent – whether proportionality of penalties in comparison to he amount of tax due amounted to special circumstances – para 16 Sch 55 FA 2009

Citations:

[2019] UKUT 131 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.639516