Kritikos v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2019

Income tax – individual tax return – late payment penalty – set off of tax payment against historic penalties – resulting in tax liability remaining unpaid – whether reasonable excuse – no – HMRC has discretion to allocate payment – appeal dismissed

Citations:

[2019] UKFTT 677 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 November 2022; Ref: scu.646895