Marano v HM Revenue and Customs [2023] UKUT 00113 (TCC)
18th May 2023
Penalty – Return – Failure to deliver return – Taxpayer failing to file self-assessment return in time – HMRC issuing late payment penalties following discovery assessment – Whether 'special circumstances' mitigating late payment penalties – Finance Act 2009, Sch 55 – Finance Act 2020, s 103.
Keith Gordon represented the Appellant.
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