McCann v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 15 Sep 2020

Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – postal issues and moving house – whether taxpayer had a reasonable excuse for his default – appeal dismissed.

[2020] UKFTT 364 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.654108