Penalties for failure to make returns – appellants provided information to their accountant late – accountant was not attending to client matters due to his father’s illness and death – held: reasonable excuse for late-filing post-date of provision of information to accountant – decision not to reduce for special circumstances flawed – it was right to reduce because of special circumstances in respect of period prior to provision of information by appellants to accountant – penalties cancelled
[2020] UKFTT 357 (TC)
Bailii
England and Wales
Income Tax
Updated: 01 January 2022; Ref: scu.654113