Hammon v Revenue and Customs (Income Tax – Penalties for Failure To Make Return On Time): FTTTx 16 Oct 2020

INCOME TAX – penalties for failure to make return on time – appellant had moved to France over a year before tax return became due, and had a baby a month after it became due – she then had little support in taking care of the baby – no reasonable excuse for failing to file the return until more than six months after due date, as reasonably conscientious taxpayer in her situation would have done so prior to filing date – not right to reduce penalties due to special circumstances – appeal dismissed

Citations:

[2020] UKFTT 412 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 April 2022; Ref: scu.655329