[2015] UKFTT (TC)

Judge Dr Heidi Poon, Eileen Sumpter

Decision released 30 July 2015

Income tax – Self-assessment returns – £100 late filing penalty – Finance Act 2009 (‘FA 2009’), Sch. 55, para. 3 – Whether reasonable excuse for late filing – No – Failure not remedied without unreasonable delay – Whether special circumstances – No – Appeal dismissed.



  Miss Jane Edwards in person, appeared for the Appellant

  Ms C Cowan, presenting officer, appeared for the Respondents

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