Shakil v Revenue and Customs: FTTTx 6 Apr 2018

Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed penalties for failure to file self-assessment returns – Appellant never self-employed but held two part time jobs both taxed under PAYE – incorrect codes applied by employers – self-assessment returns issued to collect underpaid tax – delay by Appellant in filing returns – whether reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 181 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 April 2022; Ref: scu.609288