Baker v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 686 (TC) (12 September 2017)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Baker v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 686 (TC) (12 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06105.html
Cite as: [2017] UKFTT 686 (TC)

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Decision Number:	TC 06105
Appellant:	Andrew Baker
Respondent:	The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Michael CONNELL
Date Of Decision:	12/09/2017
Main Category:	INCOME TAX/CORPORATION TAX
Main Subcategory:	Penalty
Notes:	Income tax - Schedule 55 Finance Act 2009 - fixed penalties for late filing of self-assessment return - Appellant asserts that paper return was filed on time but lost by HMRC - whether reasonable excuse - on the facts no - appeal dismissed

PDF Copy: [2017] UKFTT 686 (TC)

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Baker v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 686 (TC) (12 September 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06105.html Cite as: [2017] UKFTT 686 (TC)