O'Neill v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 688 (TC) (12 September 2017)

BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> O'Neill v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 688 (TC) (12 September 2017)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06107.html
Cite as: [2017] UKFTT 688 (TC)

[New search] [Printable PDF version] [Help]

Decision Number:	TC 06107
Appellant:	Michael O'Neill
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 Para 23 of the Finance Act 2009 - fixed and daily penalties for late filing of self-assessment return - Appellant suffering from illness and depression causing initial delay - agent later added to delay by overlooking to file return despite reminders from Appellant - whether reasonable excuse - on the facts - yes - appeal allowed

PDF Copy: [2017] UKFTT 688 (TC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06107.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> O'Neill v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 688 (TC) (12 September 2017) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2017/TC06107.html Cite as: [2017] UKFTT 688 (TC)