Ansham White Solicitors v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Jun 2019

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file partnership return on time – nominated partner unable to obtain consent of her partner to accounts and return – partner abroad receiving treatment for serious illness – whether reasonable excuse – yes – appeal allowed

Citations:

[2019] UKFTT 366 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.638524