Smith v Revenue and Customs (Income Tax – Penalties): FTTTx 3 Jan 2020

INCOME TAX – penalties – appellant opting for ‘paperless’ contact – HMRC sending emails alerting to new documents posted to appellant’s online account – appellant’s assumption that HMRC’s emails were spam – failure to file – whether notice to file ‘given’ to appellant in accordance with TMA s 8 – notice not given by ‘officer of the Board’ – whether reasonable excuse – appeal dismissed

Citations:

[2020] UKFTT 2 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 November 2022; Ref: scu.646974