Herczku v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 279 (TC) (25 May 2018)

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First-tier Tribunal (Tax)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06509.html
Cite as: [2018] UKFTT 279 (TC)(25 May 2018)

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Decision Number:	TC 06509
Appellant:	Tamas Herczku
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Michael CONNELL
Date Of Decision:	25/05/2018
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	Income tax - Schedule 55 Finance Act 2009 - fixed and daily penalties for failure to file on time self - assessment returns for two years - Appellant appointed an agent but had not notified agent or HMRC of his change of address - agent unable to file online - Appellant unaware of penalties initially - request for review out of time - whether reasonable excuse - no - appeal dismissed

PDF Copy: [2018] UKFTT 279 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06509.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Herczku v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 279 (TC) (25 May 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06509.html Cite as: [2018] UKFTT 279 (TC)(25 May 2018)