Pirasana v Revenue and Customs (Income Tax : Fixed and Daily Penalties for Failure To File A Self-Assessment Return On Time): FTTTx 17 Aug 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – mental illness and personal problems – whether taxpayer had a reasonable excuse for his default – appeal allowed in part.

Citations:

[2020] UKFTT 334 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 April 2022; Ref: scu.654095