INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties for late payment – whether taxpayer had a reasonable excuse for his default – appeal allowed in part. Permission to appeal out of time – granted.
Citations:
[2020] UKFTT 336 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 April 2022; Ref: scu.654089