T09636 - [2025] UKFTT 01099 (TC)

Fecha: 08-Sep-2025

Heading

Neutral Citation: [2025] UKFTT 01099 (TC)

Case Number: T09636

FIRST-TIER TRIBUNAL

TAX CHAMBER

Appeal reference: TC/2024/00088

Income tax – appeal against penalties for late filing of self-assessment tax returns – appeal refused

Judgment date: 8 September 2025

Before

TRIBUNAL JUDGE HARRIET MORGAN

Between

PATRICIA MBOMI

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Appellant: The appellant representing herself

For the Respondents: Ms Deborah Elton, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION