(Income Tax/Corporation Tax : Penalty) Income tax – self assessment – late filing – proof of requirements of s8 Taxes Management Act 1970. Burden of Proof in Penalty cases. Inherent unreliability of HMRC’s Return Summary documents.
[2019] UKFTT 33 (TC)
Bailii
Taxes Management Act 1970 8
England and Wales
Updated: 07 September 2021; Ref: scu.632701