Income Tax/Corporation Tax : Penalty – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – fixed penalties for late payment of tax – employer had inadvertently used incorrect PAYE code which generated an under collection of income tax – Appellant unaware that he was obliged to file a self-assessment return – whether reasonable excuse – yes – appeal allowed
Citations:
[2019] UKFTT 360 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 08 July 2022; Ref: scu.638535