Express Agency v Revenue and Customs: FTTTx 3 Feb 2010

FTTTx INCOME TAX – late filing of partnership return – penalties – reasonable excuse – HMRC excusing late filing in another similar case justifies excuse in this case – s93A(6) TMA 1970 – no reasonable excuse found on the facts – appeal dismissed

Citations:

[2010] UKFTT 55 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 93A(6)

Income Tax

Updated: 17 August 2022; Ref: scu.408922