INCOME TAX – penalties for late delivery of income tax returns – whether (a) failure to notify chargeability, (b) failure to register for self-assessment even though a director and (c) failure to notify HMRC of change of address disqualify appellant from having a reasonable excuse for the failure.
Citations:
[2018] UKFTT 547 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 October 2022; Ref: scu.632322