INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (‘TMA’) – appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return did not fall within the power in s.8(1)TMA – whether Tribunal had jurisdiction to consider that argument – whether Tribunal entitled to reduce penalty because of special circumstances.
Citations:
[2019] UKUT 325 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 September 2022; Ref: scu.643799
