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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MICHAEL BREEN v Revenue & Customs (Penalty - oral evidence given from outside the UK) [2022] UKFTT 155 (TC) (03 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08482.html
Cite as: [2022] UKFTT 155 (TC)

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Decision Number: TC 08482
Appellant: MICHAEL BREEN
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Guy BRANNAN
Date Of Decision: 03/05/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Penalty - oral evidence given from outside the UK - Schedule 55 Finance Act 2009 - late return - taxpayer alleged that an earlier criminal tax investigation left him with a debilitating fear of making a mistake on his tax return for 2014/15 - whether a reasonable excuse - whether special circumstances - appeal dismissed
PDF Copy:                                 [2022] UKFTT 155 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08482.html