Griffiths v Revenue and Customs (Income Tax – Self Assessment – Late Filing): FTTTx 28 Jun 2019

Income tax – self assessment – late filing – requirements of s.8(1) Taxes Management Act 1970 – burden of proof – inferences of fact – Platt and Qureshi considered – Edwards applied – HMRC failed to prove necessary fact pleaded – reasonable excuse – yes – special circumstances – no – appeal allowed.

Citations:

[2019] UKFTT 424 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.641243