Keyworth v Revenue and Customs (Application for Permission To Appeal – Appeal To Hmrc Out of Time): FTTTx 27 Oct 2020

Procedure – application for permission to appeal – appeal to HMRC out of time – whether reasonable excuse – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns for 5 years – appeal to HMRC out of time – Martland considered – Application refused

Citations:

[2020] UKFTT 426 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 31 March 2022; Ref: scu.655335