Procedure – application for permission to appeal – appeal to HMRC out of time – whether reasonable excuse – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns for 3 years and late payment penalties – appeal to HMRC out of time – Martland considered – Application refused
Citations:
[2020] UKFTT 425 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 March 2022; Ref: scu.655360