Pokorowski v Revenue and Customs (Income Tax/Corporation Tax : Late Filing Penalties): FTTTx 8 Feb 2019

INCOME TAX – late filing penalties – reasonable excuse – special circumstances – HMRC reliance on minority judgment – homeless – Schedule 55, Finance Act 2009 – appeal allowed

Citations:

[2019] UKFTT 86 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 October 2022; Ref: scu.635715