Oceanic Creations London Ltd v Revenue and Customs (Income Tax – Fixed Penalty for Failure To File): FTTTx 24 Aug 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalty for failure to file an Employer Real Time Information (RTI) return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Application for leave to appeal out of time – dismissed.

Citations:

[2020] UKFTT 341 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 April 2022; Ref: scu.654093