FTTTx INCOME TAX – appellant not representative partner – whether has a right of appeal against penalties for late filing – daily penalties charged – reference to Upper Tribunal decision in Donaldson – whether breach of Article 6 of the European Convention of Human Rights – held, no right of appeal – appeal struck out
[2015] UKFTT 131 (TC)
Bailii
England and Wales
Income Tax
Updated: 29 December 2021; Ref: scu.544621