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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MICHAEL BREEN v Revenue & Customs (Penalty - oral evidence given from outside the UK) [2022] UKFTT 155 (TC) (03 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08482.html
Cite as: [2022] UKFTT 155 (TC)
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| Decision Number: | TC 08482 |
| Appellant: | MICHAEL BREEN |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Guy BRANNAN |
| Date Of Decision: | 03/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Penalty - oral evidence given from outside the UK - Schedule 55 Finance Act 2009 - late return - taxpayer alleged that an earlier criminal tax investigation left him with a debilitating fear of making a mistake on his tax return for 2014/15 - whether a reasonable excuse - whether special circumstances - appeal dismissed |