Paul Averill v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 243 (TC) (01 July 2021)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Paul Averill v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 243 (TC) (01 July 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08192.html
Cite as: [2021] UKFTT 243 (TC)

Decision Number:	TC 08192
Appellant:	Paul Averill
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Abigail HUDSON
Date Of Decision:	01/07/2021
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	INCOME TAX - Schedule 55 Finance Act 2009 - fixed penalty for failure to file a CIS return on time - whether taxpayer had a reasonable excuse for his default - appeal dismissed. Application for leave to appeal out of time - dismissed.

PDF Copy: [2021] UKFTT 243 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08192.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Paul Averill v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 243 (TC) (01 July 2021) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08192.html Cite as: [2021] UKFTT 243 (TC)