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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Sanders v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2020] UKFTT 23 (TC) (15 January 2020)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2020/TC07529.html
Cite as: [2020] UKFTT 23 (TC)
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| Decision Number: | TC 07529 |
| Appellant: | Dana Sanders |
| Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Christopher MCNALL |
| Date Of Decision: | 15/01/2020 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX -“-“ Late Filing Penalties - Schedule 55 Finance Act 2009 - Whether a reasonable excuse? - No - But HMRC's decision in respect of the application of special circumstances was flawed in the light of the principles applicable in proceedings for judicial review - Appeal allowed in part |