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:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 October 2022; Ref: scu.641289