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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Groves v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 311 (TC) (15 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06541.html Cite as: [2018] UKFTT 311 (TC) |
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| Decision Number: | TC 06541 |
| Appellant: | Peter Groves |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 15/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Penalty |
| Notes: | INCOME TAX - individual tax return - penalties for late filing - whether properly imposed - no - no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an -officer of the Board- - purpose for which any purported notice to file was given was not to establish chargeability - appeal allowed |
