APPEAL AGAINST DAILY PENALTIES ALLOWED

摘要

In Duncan v Revenue and Customs [2017] UKFTT 340, Anne Duncan appealed against a £100 late filing penalty imposed under Finance Act 2009 (FA 2009), Sch 55, para 3, and daily penalties of £630 under FA 2009, Sch 55, para 4 by HMRC for failure to submit her 2011 -12 tax return on time.