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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> O'Neill v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 688 (TC) (12 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06107.html
Cite as: [2017] UKFTT 688 (TC)
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| Decision Number: | TC 06107 |
| Appellant: | Michael O'Neill |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Michael CONNELL |
| Date Of Decision: | 12/09/2017 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | Income tax - Schedule 55 Para 23 of the Finance Act 2009 - fixed and daily penalties for late filing of self-assessment return - Appellant suffering from illness and depression causing initial delay - agent later added to delay by overlooking to file return despite reminders from Appellant - whether reasonable excuse - on the facts - yes - appeal allowed |