Decision Number: | TC 06528 |
Appellant: | Andrew George Henderson |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Peter SHEPPARD |
Date Of Decision: | 07/06/2018 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Penalty |
Notes: | INCOME TAX - penalties for failure to make returns, whether reasonable excuse for late self-assessment tax returns for the years 2011-2012 and 2012-2013. Whether there was reasonable excuse for the failure. No Whether Special Circumstances existed, Yes. |