FTTTx INCOME TAX – daily penalties for late filing – whether statutory requirements for decision to be made by HMRC met – yes – whether statutory requirements for advance notice met – no – whether reasonable excuse – no in either case – whether special circumstances where taxpayer effectively invited to complete paper return – yes – appeals against daily penalties allowed – Mr Donaldson’s appeal against late filing and six month late filing penalties dismissed
[2013] UKFTT 317 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513454