Wheeler v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 2 Jul 2019

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return – agent awaiting CIS information from contractor – new agent appointed but had to await clearance – requested information from HMRC – further delay in HMRC providing information – whether reasonable excuse – yes – appeal allowed

Citations:

[2019] UKFTT 435 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.641304