Summersell v Revenue and Customs: FTTTx 7 Jan 2013

FTTTx INCOME TAX – appeal against penalty imposed for carelessness in completing tax return – appellant admitted carelessness in respect of one aspect of his return but asked for penalty to be suspended as he had an otherwise good record and submitted that in respect of the other omission he had not been careless – appeal dismissed

Citations:

[2013] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472315