Perry-Smith v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 8 Nov 2018

INCOME TAX – penalty for failure to make returns – director registered for self-assessment – whether required to make returns issued under s8 TMA – yes – whether return validly issued – yes – whether returns should have been withdrawn – no – whether reasonable excuse for late filing – no

Citations:

[2018] UKFTT 659 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 December 2022; Ref: scu.632408