INCOME TAX – penalties for late delivery of tax return – permission to make late appeals opposed by HMRC – held appeals not late – whether reasonable excuse: no – daily, 6 month and 12 month penalties cancelled on procedural grounds – three late payment penalties – permission to make 2 late appeals – granted – 2 penalties cancelled because review officer legally cancelled third on account of HMRC delay and concessionally cancelled the first two on the same grounds and then reneged on that concession.
Citations:
[2019] UKFTT 134 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 19 October 2022; Ref: scu.635725