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:
Jurisdiction:
England and Wales
Income Tax
Updated: 21 October 2022; Ref: scu.635720