Higgins v Revenue and Customs: FTTTx 21 May 2015

FTTTx INCOME TAX – penalty for late filing of self assessment tax return – paragraph 3 of Schedule 55 to Finance Act 2009 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed

[2015] UKFTT 238 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549506