Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Para 23 of the Finance Act 2009 – fixed and daily penalties for late filing of self-assessment return – Appellant suffering from illness and depression causing initial delay – agent later added to delay by overlooking to file return despite reminders from Appellant – whether reasonable excuse – on the facts – yes – appeal allowed
Citations:
[2017] UKFTT 688 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 01 April 2022; Ref: scu.598984