Micu v Revenue and Customs: FTTTx 18 Jun 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – reliance on agent – whether taxpayer had a reasonable excuse for her default – appeal dismissed.

Citations:

[2019] UKFTT 397 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639121