Smith v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties): FTTTx 29 May 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed.

Citations:

[2019] UKFTT 339 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 24 October 2022; Ref: scu.638514