Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Jusilla v Finland. ‘Reasonable excuse’ does not necessarily involve any exceptional circumstance. Honest and genuine belief amounts to ‘reasonable excuse’ – R v Unah The Times 2/8/11 Elias LJ, Wyn Williams J and Sir David Clarke.
Burden of proof.
Citations:
[2011] UKFTT 6831 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 30 January 2022; Ref: scu.449597