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Decision Number: TC 06717
Appellant: Alexander Steele
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Richard THOMAS
Date Of Decision: 12/09/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Employment income
Notes: INCOME TAX – penalties for late delivery of income tax returns – whether (a) failure to notify chargeability, (b) failure to register for self-assessment even though a director and (c) failure to notify HMRC of change of address disqualify appellant from having a reasonable excuse for the failure.

Decision(s) to Download: TC06717.pdf TC06717.pdf