Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select and Romasave considered – application refused
Citations:
[2018] UKFTT 618 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 October 2022; Ref: scu.632348