Income tax – partnership return – fixed penalty for late filing – reasonable excuse – question addressed to HMRC before filing about applicability of penalty where no tax liability – general question and reply – agent acting in reliance – whether giving rise to reasonable excuse – on the facts, no – all partnership tax liabilities settled before due date – whether penalties should be reduced to nil – no – appeal dismissed
Citations:
[2010] UKFTT 265 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 15 October 2022; Ref: scu.422258
