Higgins v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Aug 2018

INCOME TAX – penalty for failure to make returns timeously – Section 8 TMA – return not issued to establish chargeability – notice to file not valid – no obligation to file – penalties not properly imposed – appeal allowed

Citations:

[2018] UKFTT 523 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 08 July 2022; Ref: scu.632251