[2016] UKFTT 0388 (TC)

Judge Kenneth Mure, QC, Member: Mr Alban Holden

Decision released 3 June 2016

Income tax – Late appeal – Penalties for late submission of self-assessment returns – Permission to appeal refused.



  Mr Stuart Armstrong FCCA, appeared for the appellant

  Ms Clare Robertson, Officer of HMRC, Presenting Officer, appeared for the Respondents

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