Case: FTT allows late appeal against late filing penalties
 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.