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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Henderson v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 298 (TC) (07 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06528.html Cite as: [2018] UKFTT 298 (TC) |
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Decision Number: | TC 06528 |
Appellant: | Andrew George Henderson |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Peter SHEPPARD |
Date Of Decision: | 07/06/2018 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Penalty |
Notes: | INCOME TAX - penalties for failure to make returns, whether reasonable excuse for late self-assessment tax returns for the years 2011-2012 and 2012-2013. Whether there was reasonable excuse for the failure. No Whether Special Circumstances existed, Yes. |