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
[2018] UKFTT 461 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.622367
