Late filing of online partnership return; penalties; s.93A (2) and (118(2) TMA; requirement to purchase third party software not possible due to financial circumstances: whether ‘reasonable excuse’ – no.
Citations:
[2012] UKFTT 598 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 13 November 2022; Ref: scu.466016
