Knewstubb v Revenue and Customs (Income Tax – Penalties for The Late Filing): FTTTx 23 Oct 2019

INCOME TAX – penalties for the late filing of individual tax returns for three tax years – permission to make late appeals – permission granted – appellant has reasonable excuse for one year – HMRC fail to establish that valid notices to file were given to the appellant for the other two years – not saved by Section 12D TMA 1970 – appeals allowed

Citations:

[2019] UKFTT 642 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.644037