Rich v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Feb 2019

INCOME TAX – penalties for late delivery of tax return – whether return issued for requisite purpose: no, Goldsmith applied – whether reasonable excuse: no – whether special circumstances: yes – HMRC failed to take into account that overrepayment should have been coded out – appeal allowed.

Citations:

[2019] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 October 2022; Ref: scu.635720