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Notes:
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INCOME TAX – penalties for failing to file self-assessment returns in order to claim relief for expenses exceeding £2,500 - whether the penalties under paragraphs 5 and 6 of Schedule 55 Finance Act 2009 in respect of one of the tax years of assessment were properly determined in the light of paragraph 17(3) of that schedule – yes – whether the penalty notices were received by the Appellant and complied with the requirements of Schedule 55 Finance Act 2009 – yes, with one exception – whether the Respondents exceeded their powers in requiring the returns to be filed – no – whether the fact that the Appellant was due to receive a repayment of tax following submission of the returns amounted to “special circumstances” – no – whether the Appellant had a reasonable excuse for his failure – no - appeal upheld in part |
