Thornton (T/A A* Education) v Revenue and Customs: FTTTx 1 Oct 2018

Income Tax/Corporation Tax : Penalty – EMPLOYMENT INTERMEDIARIES RETURNS – penalties for failing to file returns for three periods – no evidence that an authorised officer of the Board made a determination under Section 100 TMA 1970 – HMRC policy seemingly inconsistent with the law – no reasonable excuse – penalties proportionate – reduction under Section 100B TMA 1970 – appeal allowed

Citations:

[2018] UKFTT 568 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 October 2022; Ref: scu.632371