51茶馆

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INCOME TAX 鈥� penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 鈥� whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (鈥淭MA鈥�) 鈥� appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return did not fall within the power in s.8(1)TMA 鈥� whether Tribunal had jurisdiction to consider that argument 鈥� whether Tribunal entitled to reduce penalty because of special circumstances.