Income Tax/Corporation Tax : Penalty – INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – purpose for which the notices to file were served – to establish chargeability – no – Goldsmith and Wandsworth v Winder considered – Tribunals jurisdiction to consider validity of notices – yes – whether reasonable excuse – no – whether special circumstances – no – appeal allowed
Citations:
[2018] UKFTT 220 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 April 2022; Ref: scu.609279