Income Tax – penalty for late filing of partnership return – return filed as PDF with partners’ returns – whether PDF filed as attachment was an ‘electronic return’ as prescribed under ss12AA(5E) TMA – whether return delivered before the day specified by notice in the return form – appeal allowed.
[2012] UKFTT 238 (TC), [2012] SFTD 816, [2012] STI 2188
Bailii
England and Wales
Updated: 25 October 2021; Ref: scu.462668