PENALTIES – fixed and daily penalties for failing to file a self-assessment return on time – whether the Respondents have established that the relevant penalty notices were delivered and complied with the requirements of Schedule 55 Finance Act 2009 – not in all cases – whether, in relation to the remaining penalties, a genuine belief that the return had been filed on time and ignorance of the existence of the penalties amounts to a reasonable excuse or special circumstances – no — appeal allowed in part
Citations:
[2018] UKFTT 466 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 July 2022; Ref: scu.632227