REASONABLE EXCUSE FOR FAILURE TO FILE

摘要

In Xavier Eric El Guedj v Revenue and Customs [2017] UKFTT 416, the FTT considered an appeal by Xavier Guedj against £1,600 in penalties issued by HMRC for the late submission of his tax return for 2013-14 and a balancing charge of £479.80 for the year 2014-15.