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INCOME TAX - penalties for late filing - application for permission to appeal out of time - application refused
The Tribunal determined the appeal on 30 September 2020 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 22 May 2020 (with enclosures), HMRC�s Statement of Case (with enclosures dated 29 July 2020, the document bundle of 99 pages complied by HMRC and a reply from the appellant�s accountants received by the tribunal on 17 August 2020.
The appellant appealed against late filing penalties issued under various paragraphs of s55 Finance Act 2003 for the tax years ended 5 April 2014 and 2015, as follows:
(d) �300 twelve month late filing penalty issued under para 6 on 23 February 2016
Although the appellant stated in her notice of appeal that her appeal was made in time, it is clear from the information set out below that the appeal has not been made in time. The appellant has therefore been treated as also making an application for permission to make an appeal out of time.
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