Pearce v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 19 Jul 2018

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 July 2022; Ref: scu.632227