FTTTx INCOME TAX – late filing of partnership return – penalties – reasonable excuse – HMRC excusing late filing in another similar case justifies excuse in this case – s93A(6) TMA 1970 – no reasonable excuse found on the facts – appeal dismissed Citations: [2010] UKFTT 55 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Express Agency v Revenue and Customs: FTTTx 3 Feb 2010