Rogers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 312 (TC) (19 June 2018)

ï»¿ Rogers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 312 (TC) (19 June 2018)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Rogers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 312 (TC) (19 June 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06542.html
Cite as: [2018] UKFTT 312 (TC)

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Decision Number:	TC 06542
Appellant:	Nigel Rogers
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Nigel POPPLEWELL
Date Of Decision:	19/06/2018
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 -œofficer of the Board- - appeal allowed

PDF Copy: [2018] UKFTT 312 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06542.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Rogers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 312 (TC) (19 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06542.html Cite as: [2018] UKFTT 312 (TC)