INCOME TAX – penalties for late filing and late payment – ten penalties over two years – suggested approach where multiple penalties – whether honest belief a reasonable excuse – whether unexpected or unusual event necessary for reasonable excuse – whether some of Appellant’s appeals were late – whether some of her applications were late – two consecutive mistakes when filing return – whether provide reasonable excuse for late filing – whether belief that tax would be collected via PAYE reasonable excuse for late payment – the law on collecting tax debts via PAYE – whether Appellant’s failures remedied without unreasonable delay after excuse ceased – special circumstances – appeal allowed in part
[2014] UKFTT 488 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526863