Spacia Grocers (A Partnership) and Another v Revenue and Customs: FTTTx 23 Jun 2018

Income Tax/Corporation Tax : Penalty – Partnership and Individual Partner – Late Payment Penalties – Daily penalties – Whether HMRC has met the burden of proof in relation to the daily penalties? – No – Whether a reasonable excuse in relation to the other penalties? – No – Whether special circumstances? – No – Appeals allowed in part

Citations:

[2018] UKFTT 344 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 April 2022; Ref: scu.619363