Morton v Revenue and Customs (Income Tax – Individual Tax Return – Penalties): FTTTx 7 Feb 2020

INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – yes – late appeal against late filing penalty – permission to appeal late denied – appeal against daily and 6 month penalties – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed

Citations:

[2020] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.649181