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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Herczku v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 279 (TC) (25 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06509.html
Cite as: [2018] UKFTT 279 (TC)(25 May 2018)
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Decision Number: TC 06509
Appellant: Tamas Herczku
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Michael CONNELL
Date Of Decision: 25/05/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: Income tax - Schedule 55 Finance Act 2009 - fixed and daily penalties for failure to file on time self - assessment returns for two years - Appellant appointed an agent but had not notified agent or HMRC of his change of address - agent unable to file online - Appellant unaware of penalties initially - request for review out of time - whether reasonable excuse - no - appeal dismissed
PDF Copy:                                 [2018] UKFTT 279 (TC)
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