Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – Appellant attempted to set up online account via Government Gateway but asserts he did not receive activation code – Appellant also asserts he did not receive paper return – defaults occurring over a period of two years – whether reasonable excuse – no – appeal dismissed
Citations:
[2018] UKFTT 366 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 April 2022; Ref: scu.619375