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First-tier Tribunal (Tax)

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
PDF Copy:                                 [2017] UKFTT 313 (TC)
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