INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return and a subsequent failure to pay tax on time – whether HMRC has proven failure – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused – appeal dismissed.
Citations:
[2019] UKFTT 395 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 July 2022; Ref: scu.639131