Income tax – fixed and daily penalties for late filing of self-assessment returns – late filing returns for two years – Donaldson considered -Appellant’s accountant failed to file returns – second accountant had erroneously advised that Appellant did not need to file a return – Appellant moved address and had not received the notices to file and penalty notices – whether reasonable excuse – no – appeal dismissed
Citations:
[2019] UKFTT 403 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 10 July 2022; Ref: scu.639118