Decision Number: | TC 06510 |
Appellant: | Alan Peter Metcalfe |
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 three years - Appellant suffering depression and stress - request for review out of time - whether reasonable excuse - no - appeal dismissed |