Mehmood v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Feb 2019

INCOME TAX – penalties for late delivery of tax return – whether return file before due date – held yes, by reference to burden of proof – alternatively, whether reasonable excuse: yes for initial penalty, no for daily penalty – daily penalty cancelled.

Citations:

[2019] UKFTT 138 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.635709