Verdegaal, The Executors of The Estate of v Revenue and Customs: FTTTx 9 Sep 2014

FTTTx INCOME TAX – penalties and surcharges for late payment – penalties for late filing – interaction with inheritance tax IHT200 form – outside the time limit to amend – provisional returns not filed – whether actions of advisers provided reasonable excuse – no – whether reliance on advisers provided reasonable excuse – no – whether special circumstances – no – appeals dismissed and penalties upheld

[2014] UKFTT 878 (TC)
Bailii
England and Wales

Income Tax, Inheritance Tax

Updated: 02 November 2021; Ref: scu.536516