Rogers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 312 (TC)
Notes: INCOME TAX - individual tax return - penalties for late filing - whether properly imposed - no - no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an -officer of the Board- - appeal allowed
Cited in 3 later judgments