South and Another (T/A Nick South Carpentry and Joinery) v Revenue and Customs: FTTTx 4 Jan 2011

INCOME TAX – Penalty for late return – Appellant submitted a paper return for 2008/09 on 31 January 2010 which was 92 days late – HMRC gave notice of the dates by which returns should be filed – Appellant had no reasonable excuse for filing the return late – Appeal dismissed

Citations:

[2011] UKFTT 34 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.442835