Henderson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 298 (TC) (07 June 2018)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06528.html
Cite as: [2018] UKFTT 298 (TC)

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Decision Number: TC 06528
Appellant: Andrew George Henderson
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Peter SHEPPARD
Date Of Decision: 07/06/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: INCOME TAX - penalties for failure to make returns, whether reasonable excuse for late self-assessment tax returns for the years 2011-2012 and 2012-2013. Whether there was reasonable excuse for the failure. No Whether Special Circumstances existed, Yes.
PDF Copy:                                 [2018] UKFTT 298 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06528.html