Ferguson v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 3 Feb 2020

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.649160