Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Decision Number: TC 05816
Appellant: Thomas Richter
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:		 Richard THOMAS
Date Of Decision: 24/04/2017
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Penalty
Notes: INCOME TAX – penalties for not filing return on time – whether penalty under para 4 Sch 55 FA 2009 valid after Donaldson: no – whether reasonable excuse for not filing: yes, excuse ceased but default remedied in time – whether para 5 and 6 Sch 55 penalties valid: possibly not, but no need to decide – whether HMRC can “remove” a penalty where notice not served: no.
Decision(s) to Download: TC05816.pdf TC05816.pdf