Sign Prevents Acquisition of Right of Way
The Upper Tribunal (UT) recently ruled on an appeal against a decision of the First-tier Tribunal (FTT) that a sign saying there was no public right of way over a...
Continue readingThe First-tier Tribunal has quashed the penalty assessments made on two taxpayers who had failed to file their tax returns in time, because HM Revenue and Customs (HMRC) failed clearly to inform them of the dates on which daily penalties for failing to file would start to accrue.
The £100 fixed penalty for late filing was upheld, but the daily penalty charged if there is further delay was not.