United Kingdom First-tier Tribunal (Tax) 21 June 2019, TC 07218 (Kalim Hanif v Commissioners for Her Majesty's Revenue and Customs)

1 [2019] UKFTT 0403 (TC) TC07218 Appeal number: TC/2016/00337 Income tax - fixed and daily penalties for late filing of self-assessment returns - late filing returns for two years - Donaldson considered - Appellant’s accountant failed to file returns - second accountant had erroneously advised that Appellant did not need to file a return - Appellant moved address and had not received the notices