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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)

Citations:

[2010] UKFTT 80 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970

Jurisdiction:

England and Wales

Income Tax

Updated: 17 August 2022; Ref: scu.408885

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