[2019] UKFTT 0551 (TC)

Judge Jeanette Zaman, Maryvonne Hands

Decision released 29 August 2019

Income tax – Penalties – Whether to give permission for late appeal to be made to HMRC – Whether late filing penalties validly assessed by HMRC – Taxpayer denies receiving penalty notices – Permission given – Evidence adduced by HMRC insufficient to satisfy burden of proof that notices to file or penalty notices sent – Appeal allowed – TMA 1970, s. 8, 49 – FA 2009, Sch. 55.

Awolesi [2019] TC 07345

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