Income tax – penalty for late self-assessment tax return – taxpayer trying for almost four years to sort out his tax affairs – whether 2009-10 self-assessment Notice to File was delivered – no – whether Tribunal has jurisdiction to consider complaints about HMRC’s administrative failings – no – appeal allowed and penalty set aside.
Citations:
[2012] UKFTT 192 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 13 November 2022; Ref: scu.462634
