FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – paper return 94 days late – Appellant says unable to file partnership return online as requisite software unavailable unless commercial software purchased – no reasonable excuse – appeal disallowed
[2012] UKFTT 13 (TC)
Bailii
Taxes Management Act 1970 93A(2)
England and Wales
Taxes Management
Updated: 12 January 2022; Ref: scu.450776
