Frossell v Revenue and Customs: FTTTx 22 Jan 2010

Self assessment -Appeal against daily penalties charged for apparent non submission of returns – whether reasonable excuse for non receipt of returns – whether penalty excessive and whether penalty proportionate to tax liability – Taxes Management Act 1970 Section 100B (2)(iii)
[2010] UKFTT 80 (TC)
Taxes Management Act 1970
England and Wales

Updated: 24 February 2021; Ref: scu.408885