Hansard, Mr v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 292 (TC)
Notes: INCOME TAX - penalties for failure to deliver returns - penalties for failure to pay income tax and Class 4 NICs - whether automatic assessments under paragraphs 5 and 6 Schedule 55 valid where return not delivered and tax liability not known at time of making - whether re - assessments under paragraphs 5 and 6 in correct figures - whether Schedules 55 and 56 FA 2009 apply to Class 4 NICs - whether certain assessments properly served - appeals allowed in part.
Cited in 7 later judgments