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:
Jurisdiction:
England and Wales
Income Tax
Updated: 05 November 2022; Ref: scu.644037