Kennedy v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 28 Feb 2019

Income tax – fixed and daily penalties for late filing of self-assessment return – appellant filed a paper return late which was followed by her agent filing an electronic return also late – whether reasonable excuse – no – daily penalties calculated by reference to the filing of the first return – whether daily penalties can be reduced by reference to date of filing of electronic return – no – appeal dismissed

Citations:

[2019] UKFTT 148 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 24 November 2022; Ref: scu.635706