United Kingdom First-tier Tribunal (Tax) 3 October 2012, TC 02295 (Dr Gabriella Sas v Commissioners for Her Majesty's Revenue and Customs)

1 [2012] UKFTT 619 (TC) TC02295 Appeal number: TC/2011/10133 INCOME TAX – self assessment – penalties and surcharges – late submission of return – difficulties with on-line registration and filing – use of accountant not officially appointed as agent – reliance on that accountant – further delay before paper return eventually submitted and tax paid – whether reasonable excuse continuing