Herczku v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 279 (TC)
Notes: Income tax - Schedule 55 Finance Act 2009 - fixed and daily penalties for failure to file on time self - assessment returns for two years - Appellant appointed an agent but had not notified agent or HMRC of his change of address - agent unable to file online - Appellant unaware of penalties initially - request for review out of time - whether reasonable excuse - no - appeal dismissed