Mcdonnell v Revenue and Customs (Income Tax/Corporation Tax : Fixed and Daily Penalties): FTTTx 23 Nov 2018

Income tax – fixed and daily penalties for late filing of self-assessment return – Appellant paid PAYE – claimed that she had no need to file a return and that this had been agreed by HMRC – self-assessment return required because of expenses claim – whether reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 692 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 March 2022; Ref: scu.632406