FTTTx (Income Tax/Corporation Tax : Penalty) INCOME TAX – late payment penalties – tax return by former accountants amended on advice of new accountants after the deadline for payment and after the trigger dates for penalties – liability to penalties – reasonable excuse – special circumstances
Citations:
[2017] UKFTT 157 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 February 2022; Ref: scu.578545