Gatward v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 14 Sep 2020

Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties for late payment – whether taxpayer had a reasonable excuse for her default – appeal allowed. Permission to appeal out of time – allowed.

[2020] UKFTT 363 (TC)
Bailii
England and Wales

Taxes Management

Updated: 29 December 2021; Ref: scu.654102