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:
Jurisdiction:
England and Wales
Income Tax
Updated: 24 November 2022; Ref: scu.635706
