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Uttley v Revenue and Customs: FTTTx 11 Apr 2019

Income Tax/Corporation Tax : Penalty – fixed and daily penalties for late filing of self-assessment return – appellant unaware of requirement to file a return in respect of expenses which exceeded pounds 2500 and assumed they had been taxed under his tax coding – also experienced problems receiving post and asserts that he had not received a notice to file – whether reasonable excuse – no – appeal disallowed

Citations:

[2019] UKFTT 243 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 October 2022; Ref: scu.637874

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