Berthet v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2017] UKFTT 694 (TC)
Notes: Income tax - Schedule 55 Finance Act 2009 - daily penalty for late filing of self-assessment return - Appellant had prematurely and erroneously registered with HMRC for self-assessment - Notice to File issued - s8A TMA 1970 - special circumstances - Sch 55 para 16 - Appellant unaware and not advised that HMRC may withdraw a Notice to File - HMRC-™s internal guidance SAM120000 considered - whether special circumstances - yes - Sch 55 Para 17A - cancellation of penalties - appeal allowed and penalty cancelled