Parker (T/A Comconsult) v Revenue and Customs: FTTTx 11 Jul 2012

FTTTx INCOME TAX – Penalty for late filing of Partnership return – section 12AA TMA 1970 – whether notice to file the return was given to the Appellant – held that the Appellant had failed on the balance of probabilities to show that it had not been given to him and that he had not shown that he had a reasonable excuse for the late filing – appeal dismissed

Citations:

[2012] UKFTT 447 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466051