Executor of The Estate of Teresa Rosenbaum (Deceased) v Revenue and Customs: FTTTx 26 Jul 2013

FTTTx INCOME TAX – penalty for late return – paragraph 3 Schedule 55 Finance Act 2009 – alleged late submission of paper tax return followed by timely submission of online return – whether paper tax return a valid return – onus of proof in relation to penalties – no evidence that a valid paper return filed – appeal allowed

[2013] UKFTT 408 (TC)
England and Wales

Income Tax

Updated: 20 November 2021; Ref: scu.515184