Rampton v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 23 Nov 2018

Income tax – fixed and daily penalties for late filing of self-assessment return – Appellant paid assessment (outstanding NIC) and assumed that there was no longer any need for a return – whether reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 690 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 January 2022; Ref: scu.632412