N L Napolitano v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 313 (TC) (18 April 2017)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> N L Napolitano v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 313 (TC) (18 April 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05790.html
Cite as: [2017] UKFTT 313 (TC)(18 April 2017)

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Decision Number:	TC 05790
Appellant:	N L Napolitano
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nigel POPPLEWELL
Date Of Decision:	18/04/2017
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	INCOME TAX √ individual tax return - penalties for late filing √ whether properly imposed √ yes √ whether reasonable excuse √ no for the late filing penalty √ yes for the daily penalties and 6 month penalty - appeal allowed in part

PDF Copy: [2017] UKFTT 313 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05790.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> N L Napolitano v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 313 (TC) (18 April 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC05790.html Cite as: [2017] UKFTT 313 (TC)(18 April 2017)