Gasworks (A Partnership) v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 16 Feb 2019

Income tax – fixed and daily penalties for late filing of partnership tax return – Donaldson considered – appellant’s accountant had difficulties obtaining authorisation code and utilising software to file electronic partnership return – late filing paper return – whether reasonable excuse – no – appeal dismissed

Citations:

[2019] UKFTT 123 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.635698