INCOME TAX – penalties for the late filing of return – Schedule 55 to the Finance Act 2009 – taxpayer brought into self-assessment due to PAYE underpayment – whether 8 TMA notice to file valid in law – whether service of the relevant notices for penalties to be imposable can be deemed – whether erroneous belief gave rise to a reasonable excuse – whether special circumstances – whether penalties proportionate – appeal dismissed
Citations:
[2019] UKFTT 83 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 23 October 2022; Ref: scu.641228