Coombs v Revenue and Customs: FTTTx 2 Jun 2014 dls 2 years ago FTTTx Income Tax – late filing penalty – refusal by taxpayer to submit return using provisional figures – HMRC conducting an enquiry into previous years [2014] UKFTT 556 (TC) Bailii Income Tax Updated: 05 December 2021; Ref: scu.526912