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First-tier Tribunal (Tax) |
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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 |