Gallagher v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Aug 2018

INCOME TAX – Penalties for failure to make self-assessment returns -Generic evidence – HMRC’s failure to prove compliance with requirements of Schedule 55 Para 4(1)(c) – Daily penalties for two years quashed – Whether a reasonable excuse for the other penalties? – No – Whether special circumstances? – No – Appeal allowed in part

Citations:

[2018] UKFTT 435 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 08 July 2022; Ref: scu.632243