Berthet v Revenue and Customs: FTTTx 14 Sep 2017
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – daily penalty for late filing of self-assessment return – Appellant had prematurely and erroneously registered with HMRC for self-assessment – Notice to File issued – s8A TMA 1970 – special circumstances – Sch 55 para 16 – Appellant unaware and … Continue reading Berthet v Revenue and Customs: FTTTx 14 Sep 2017