FTTTx INCOME TAX – penalties for failure to file returns for 2 years – appellant would not or could not pay underpayment shown on P800s and said by HMRC not to be capable of being coded out – notice to file returns given to establish enforceable debt arising from self-assessment – whether Tribunal has jurisdiction to take into account whether returns issued for purpose in s 8(1) TMA – PML and Birkett considered – held penalties invalid as not issued for s 8(1) purpose – in alternative whether reasonable excuse for failure to file on time: held no – in alternative whether HMRC decision on special circumstances flawed: held yes – there were unusual or out of the ordinary circumstances that justified reduction in penalties, and that the imposition of the penalties was not in accordance with the clear compliance intention of the legislation – penalties cancelled.
Citations:
[2018] UKFTT 5 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 April 2022; Ref: scu.602932