Income Tax/Corporation Tax : Penalty – INCOME TAX – penalties for failure to file returns – Schedule 55 FA 2009 – whether failure to make return by due dates: yes – whether penalties properly imposed: yes, except daily penalties – Donaldson followed – whether reasonable excuse for failure: yes in relation to initial penalty, no for others as excuses ceased – whether special circumstances – yes: HMRC decision flawed – 6 month penalty reduced to pounds 100.
Citations:
[2017] UKFTT 689 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 April 2022; Ref: scu.598978