O'Neill v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 688 (TC)
Notes: Income tax - Schedule 55 Para 23 of the Finance Act 2009 - fixed and daily penalties for late filing of self-assessment return - Appellant suffering from illness and depression causing initial delay - agent later added to delay by overlooking to file return despite reminders from Appellant - whether reasonable excuse - on the facts - yes - appeal allowed