Gilliland v Revenue and Customs (Income Tax – Fixed Penalties): FTTTx 6 Mar 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused.

Citations:

[2020] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649205