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:
Statutes:
Taxes Management Act 1970 93A(6)
Income Tax
Updated: 17 August 2022; Ref: scu.408922