LATE FILING PENALTIES – whether properly imposed – appeal against daily penalties allowed – whether reasonable excuse – no – whether special circumstances – yes – penalties disproportionate due to taxpayer’s low income and in one year because HMRC advice contributed to late filing- appeal allowed IN PART
[2021] UKFTT 120 (TC)
Bailii
England and Wales
Updated: 17 July 2021; Ref: scu.663680 br>