Appeal against a penalty determination for years 2001/02, 2003/04 and 2004/05 – Appellant claimed that penalty excessive – incorrect gift aid claim in 2001/02 return and late election in relation to 2003/04 return – alterations to returns made but not effective – Appellant elderly but had professional advice from persons entirely familiar with his affairs – Appeal Dismissed
Citations:
[2011] UKFTT 627 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 May 2022; Ref: scu.449567