INCOME TAX -Whether reasonable excuse for the late submission of Self-Assessment Tax returns for 2010-2011, 2012-2013. No, Initial late filing penalties levied under paragraph 3 of Schedule 55 confirmed. Whether daily penalties under paragraph 4 of Schedule 55 were correctly imposed. Yes. Whether penalties levied under paragraphs 5 and 6 were correctly imposed -No
Citations:
[2018] UKFTT 623 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 October 2022; Ref: scu.632347