INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – validity of notice to file – whether taxpayer had a reasonable excuse for her default – appeal allowed in part. HMRC v Goldsmith followed.
Citations:
[2020] UKFTT 411 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 19 September 2022; Ref: scu.655343
