Hinchliffe v Revenue and Customs: FTTTx 5 Apr 2018

Income Tax/Corporation Tax : Penalty
INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – no primary evidence adduced by HMRC concerning the issue and notification of a notice to file or the penalty notices -permission given for the appellant to give late notice of his appeal to HMRC – appeal allowed

Citations:

[2018] UKFTT 186 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 April 2022; Ref: scu.609276