Income Tax/Corporation Tax : Penalty – individual tax return – penalties for late filing – whether properly imposed – no – no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an – officer of the Board – appeal allowed
Citations:
[2018] UKFTT 312 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 April 2022; Ref: scu.619359