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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Paul Averill v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 243 (TC) (01 July 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08192.html
Cite as: [2021] UKFTT 243 (TC)
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| Decision Number: | TC 08192 |
| Appellant: | Paul Averill |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Abigail HUDSON |
| Date Of Decision: | 01/07/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - Schedule 55 Finance Act 2009 - fixed penalty for failure to file a CIS return on time - whether taxpayer had a reasonable excuse for his default - appeal dismissed. Application for leave to appeal out of time - dismissed. |