INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer – application to appeal out of time – application granted – appeal allowed
Citations:
[2019] UKFTT 550 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 23 October 2022; Ref: scu.641319