"Hold yourself responsible for a higher standard than anybody else expects of you. Never excuse yourself. Never pity yourself. Be a hard master to yourself-and be lenient to everybody else.”― Henry Ward Beecher
In Pendle v Revenue & Customs [2015] UKFTT 27 (TC,) Mr Pendle appealed a £100 penalty issued under Finance Act 2009 (FA 2009), Sch 55 for the late submission of his tax return. He had submitted his tax return before the deadline but had not signed it. HMRC requested a signature...