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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Metcalfe v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 280 (TC) (25 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06510.html
Cite as: [2018] UKFTT 280 (TC)(25 May 2018)

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Decision Number: TC 06510
Appellant: Alan Peter Metcalfe
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Michael CONNELL
Date Of Decision: 25/05/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: Income tax - Schedule 55 Finance Act 2009 - fixed and daily penalties for failure to file on time self - assessment returns for three years - Appellant suffering depression and stress - request for review out of time - whether reasonable excuse - no - appeal dismissed
PDF Copy:                                 [2018] UKFTT 280 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06510.html