FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – Appellant’s agent said no paper return or UTR number issued therefore unable to submit paper or online return – reasonable excuse shown – appeal allowed. Judges: Connell TJ Citations: [2012] UKFTT 9 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Norton (T/A Oracle Fieldwork) v Revenue and Customs: FTTTx 4 Jan 2012

FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – paper return 94 days late – Appellant says unable to file partnership return online as requisite software unavailable unless commercial software purchased – no reasonable excuse – appeal disallowed [2012] UKFTT 13 (TC) Bailii Taxes Management Act 1970 93A(2) England … Continue reading Astrid Koyeni-Efreeitems (Partnership) v Revenue and Customs: FTTTx 4 Jan 2012