Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed
Citations:
[2010] UKFTT 536 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 28 August 2022; Ref: scu.426655