Pettitt v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2019

Income tax – individual tax return – late filing penalty – whether reasonable excuse – agent unable to file return-registration and Form 64-8 – wrong registration code – whether reasonable excuse – no – reliance on third party – appeal dismissed

Citations:

[2019] UKFTT 676 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 November 2022; Ref: scu.646903