Trustees of The Paul Hogarth Life Interest Trust 2008 v Revenue and Customs (Income Tax/Corporation Tax : Employment Income) (Amended): FTTTx 20 Sep 2018

INCOME TAX – penalties for failure to deliver return by due date – whether trustees of an IIP trust mandating all income to life tenant and with no chargeable gains can be served with a notice to file under s 8A TMA: held no, so penalties not valid – if wrong, whether reasonable excuse or special circumstances – appeal allowed.

Citations:

[2018] UKFTT 595 (TC), [2019] STI 377, [2019] WTLR 79, [2019] SFTD 257

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.632323