Decision Number: | TC 06114 |
Appellant: | Amanda's Cleaning Services |
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 - fixed penalties for late filing of self-assessment returns - Appellant delegated preparation and submission of return to bookkeeper who fell ill - whether reasonable excuse - no - appeal dismissed |