INCOME TAX – late filing of returns – penalties under Schedule 55 to the Finance Act 2009 – residence outside the UK most of the tax year – problems with online access to taxpayer’s account – implementation of the 2-Stage Verification security measures – whether reasonable excuse – whether special reduction – Tribunal’s jurisdiction on ‘proportionality’ – appeal allowed in part
Citations:
[2020] UKFTT 66 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 09 November 2022; Ref: scu.649160