FTTTx PENALTY for late submission of a monthly return required under the Hydrocarbon Oils (Registered Dealers in Controlled Oil) Regulations 2002 – whether the appellant had a reasonable excuse for the late submission – found that the return had been posted to HMRC more than 3 weeks before the due date although it was not … Continue reading EJ Parkinson and Son Ltd v Revenue and Customs: FTTTx 24 Jun 2014