FTTTx INCOME TAX – self assessment – penalty for late submission of return – delay by HMRC in issuing activation code for online filing – whether reasonable excuse – held, on particular facts, yes – delay between receipt and use of activation code and submission of return – held excuse did not continue throughout period of default – appeal dismissed
Citations:
[2012] UKFTT 217 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 November 2022; Ref: scu.462599