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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Klein v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 689 (TC) (12 September 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06108.html Cite as: [2017] UKFTT 689 (TC) |
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| Decision Number: | TC 06108 |
| Appellant: | Noemi Klein |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Richard THOMAS |
| Date Of Decision: | 12/09/2017 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - penalties for failure to file returns - Schedule 55 FA 2009 -“-“ whether failure to make return by due dates: yes - whether penalties properly imposed: yes, except daily penalties - Donaldson followed - whether reasonable excuse for failure: yes in relation to initial penalty, no for others as excuses ceased - whether special circumstances - yes: HMRC decision flawed - 6 month penalty reduced to £100. |
