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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Hansard, Mr v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 292 (TC) (04 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06522.html
Cite as: [2018] UKFTT 292 (TC)(4 June 2018), [2018] UKFTT 292 (TC)(04 June 2018)
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| Decision Number: | TC 06522 |
| Appellant: | Mr D Hansard |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Richard THOMAS |
| Date Of Decision: | 04/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - penalties for failure to deliver returns - penalties for failure to pay income tax and Class 4 NICs - whether automatic assessments under paragraphs 5 and 6 Schedule 55 valid where return not delivered and tax liability not known at time of making - whether re - assessments under paragraphs 5 and 6 in correct figures - whether Schedules 55 and 56 FA 2009 apply to Class 4 NICs - whether certain assessments properly served - appeals allowed in part. |