Carnbrook Convenience v Revenue and Customs: FTTTx 8 Sep 2011

Appeal against fixed penalty for late filing of partnership return – HMRC had given permission for late filing of individual tax return of a partner – concession did not apply to partnership return – no reasonable excuse – appeal dismissed

Citations:

[2011] UKFTT 585 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.449538