McGuinness v Revenue and Customs: FTTTx 31 Jan 2013

INCOME TAX – whether name of appellant incorrect on Notice to File self-assessment tax return – if so, whether this invalidates the Notice – TMA s 114 considered – self-assessment return filed late – whether reasonable excuse – appeal dismissed and penalty confirmed.
[2013] UKFTT 88 (TC)
Bailii
Taxes Management Act 1970 114

Updated: 01 May 2021; Ref: scu.472302