FTTTx INCOME TAX – self – assessment return – andpound;100 late filing penalty – paragraph 3 Schedule 55 FA 2009 – Appellant in PAYE system – underpayment of tax – whether a reasonable excuse for late filing – no -whether special circumstances – appeal dismissed
[2015] UKFTT 45 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 December 2021; Ref: scu.543202