FTT permits a significantly late appeal and due to special circumstances reduces late filing penalties.
In C McNaughton v HMRC [2020] UKFTT 332 (TC) (14 August) the FTT allowed the taxpayer’s late appeal against penalties for three self-assessment tax returns not filed on time.
Although the delay in making the appeals (nearly four years in...
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FTT permits a significantly late appeal and due to special circumstances reduces late filing penalties.
In C McNaughton v HMRC [2020] UKFTT 332 (TC) (14 August) the FTT allowed the taxpayer’s late appeal against penalties for three self-assessment tax returns not filed on time.
Although the delay in making the appeals (nearly four years in...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
