Director penalties: s.8 TMA 1970 notice to file
In Krysystof Kaczmarcycyk v HMRC [2017] TC5754, a company director was fined over £3,500 in late filing penalties as despite having no UK tax liabilties he ignored a s8 notice to file a Self Assessment return The First Tier Tribunal (FTT) did not consider that there was any special circumstances that could have allowed a special reduction.