FTTTx PENALTY for late submission of a monthly return required under the Hydrocarbon Oils (Registered Dealers in Controlled Oil) Regulations 2002 – whether the appellant had a reasonable excuse for the late submission – found that the return had been posted to HMRC more than 3 weeks before the due date although it was not received by HMRC – a reasonable excuse found to have been established – appeal allowed
John Walters QC TJ
[2014] UKFTT 627 (TC)
Bailii
Hydrocarbon Oils (Registered Dealers in Controlled Oil) Regulations 2002
Taxes – Other, Taxes Management
Updated: 16 December 2021; Ref: scu.533694