Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Jusilla v Finland. ‘Reasonable excuse’. Default by HMRC. Burden of proof.
Citations:
[2011] UKFTT 798 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 October 2022; Ref: scu.450892