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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> N L Napolitano v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 313 (TC) (18 April 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05790.html Cite as: [2017] UKFTT 313 (TC)(18 April 2017) |
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Decision Number: | TC 05790 |
Appellant: | N L Napolitano |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
Date Of Decision: | 18/04/2017 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Penalty |
Notes: | INCOME TAX – individual tax return - penalties for late filing – whether properly imposed – yes – whether reasonable excuse – no for the late filing penalty – yes for the daily penalties and 6 month penalty - appeal allowed in part |