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.
Citations:
[2013] UKFTT 88 (TC)
Links:
Statutes:
Taxes Management
Updated: 14 November 2022; Ref: scu.472302
