Income Tax/Corporation Tax : Penalty – Income tax – fixed and daily penalties for late filing of self-assessment returns for two years – application for permission to appeal out of time – Appellant became employed after a period of self-employment – provided his employers with a P46 and P45 notifying change of address – HMRC unaware of change and issued notice to file to wrong address – whether Appellant had shown reasonable excuse – yes – appeal allowed
[2019] UKFTT 10 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.632700