B and M Coatings v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jan 2019

INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a partnership return on time – permission given to admit late appeal – no reasonable excuse for failure to submit return on time – appeal dismissed

Citations:

[2019] UKFTT 39 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.635656