Hallberg v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Feb 2019

INCOME TAX – penalties for late delivery of tax return – whether reasonable excuse: in part, on basis that appellant’s registration for self-assessment was made by HMRC without her knowledge – whether special circumstances: yes – HMRC failed to take into account relevant matters – rest of penalties reduced to nil.

Citations:

[2019] UKFTT 137 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.635700