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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Smith v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 303 (TC) (11 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06533.html
Cite as: [2018] UKFTT 303 (TC)
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| Decision Number: | TC 06533 |
| Appellant: | Colin Smith |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne Fairpo |
| Date Of Decision: | 11/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - penalty for failure to make returns - confusion and poor health - no details or evidence - no reasonable excuse - appeal dismissed |