Locmelis v Revenue and Customs: FTTTx 31 Jul 2019

Income Tax/Corporation Tax : Penalty – self-assessment – late filing penalties – believed no longer required to complete returns and no correspondence received – whether reasonable excuse – no – whether initial late filing penalty was valid – no – whether special circumstances existed in relation to the other penalties – yes

Citations:

[2019] UKFTT 497 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 October 2022; Ref: scu.641289