Braganza (T/A The Queen Charlotte) v Revenue and Customs: FTTTx 4 Jan 2012 dls 3 years ago FTTTx PENALTY for late filing of partnership return – whether reasonable excuse shown – no – appeal dismissed [2012] UKFTT 5 (TC) Bailii England and Wales Updated: 07 August 2021; Ref: scu.450783 br>