Naranjo-Martinez v Revenue and Customs (Procedure : Other): FTTTx 5 Mar 2020

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 his default – appeal dismissed. Permission to appeal out of time – refused.

Citations:

[2020] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649207