[2018] UKFTT 0311 (TC)

Judge Nigel Popplewell

Decision released 15 June 2018

FA 2009, Sch. 55 – TMA 1970, s. 8Lennon [2018] TC 06453Wood [2018] TC 06339Patel [2018] TC 06426Donaldson v R & C Commrs [2016] BTC 28.

  The appellant concerns whether HMRC issued a valid notice to file. The Appeal was allowed.


  The Appeal was against penalties under FA 2009, Sch. 55 for the late filing of an individual tax return for the tax year 2014–2015. The respondentʼs Statement of Case withdrew the case for the daily penalties.

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