United Kingdom First-tier Tribunal (Tax) 7 February 2019, TC 06967 (Paul McMurray v Commissioners for Her Majesty's Revenue and Customs)

1 [2019] UKFTT 0083 (TC) TC06967 Appeal number: TC/2017/07899 INCOME TAX – penalties for the late filing of return – Schedule 55 to the Finance Act 2009 – taxpayer brought into self-assessment due to PAYE underpayment – whether 8 TMA notice to file valid in law – whether service of the relevant notices for penalties to be imposable can be deemed – whether erroneous belief gave rise to a