Futcher v Revenue and Customs (Penalty for Failure To Deliver Income Tax Return On Time): FTTTx 3 Nov 2022

Penalty for failure to deliver income tax return on time – whether taxpayer’s action deliberate – yes – whether taxpayer had a reasonable excuse – no – whether HMRC’s decision on special circumstances flawed – yes – whether there were any special circumstances – no – Appeal dismissed

Citations:

[2022] UKFTT 401 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 November 2022; Ref: scu.682700