Roeen v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2018

INCOME TAX – self assessment – late filing penalties – whether a Notice to File was served – yes – whether the Appellant was under a duty to file a return – yes – whether the Appellant had a reasonable excuse for his delay – no – appeal dismissed

Citations:

[2018] UKFTT 652 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 December 2022; Ref: scu.632415