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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Berthet v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 694 (TC) (14 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06113.html
Cite as: [2017] UKFTT 694 (TC)
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| Decision Number: | TC 06113 |
| Appellant: | Aurelie Berthet |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Michael CONNELL |
| Date Of Decision: | 14/09/2017 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | Income tax - Schedule 55 Finance Act 2009 - daily penalty for late filing of self-assessment return - Appellant had prematurely and erroneously registered with HMRC for self-assessment - Notice to File issued - s8A TMA 1970 - special circumstances - Sch 55 para 16 - Appellant unaware and not advised that HMRC may withdraw a Notice to File - HMRC-™s internal guidance SAM120000 considered - whether special circumstances - yes - Sch 55 Para 17A - cancellation of penalties - appeal allowed and penalty cancelled |