Klein v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 689 (TC)
Notes: INCOME TAX - penalties for failure to file returns - Schedule 55 FA 2009 -“-“ whether failure to make return by due dates: yes - whether penalties properly imposed: yes, except daily penalties - Donaldson followed - whether reasonable excuse for failure: yes in relation to initial penalty, no for others as excuses ceased - whether special circumstances - yes: HMRC decision flawed - 6 month penalty reduced to £100.