Groves v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 311 (TC) (15 June 2018)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06541.html
Cite as: [2018] UKFTT 311 (TC)

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Decision Number: TC 06541
Appellant: Peter Groves
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Nigel POPPLEWELL
Date Of Decision: 15/06/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: INCOME TAX - individual tax return - penalties for late filing - whether properly imposed - no - no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an -officer of the Board- - purpose for which any purported notice to file was given was not to establish chargeability - appeal allowed
PDF Copy:                                 [2018] UKFTT 311 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06541.html