FTTTx Income tax – late submission of partnership return – fixed penalty – whether capped at zero as a result of nil tax liability – no – whether reasonable excuse because HMRC had remitted such penalties for another taxpayer in similar circumstances – no – whether late issue of penalty to co-partner vitiates penalty – no – whether late-discovered requirement to acquire extra software at some expense in order to achieve online filing amounts to reasonable excuse for late paper filing – no – whether appeal should be allowed as a result of late filing of HMRC’s statement of case – no – whether Appellant’s or her co-partner’s medical condition gave rise to a reasonable excuse – on the evidence provided – no.
Citations:
[2010] UKFTT 94 (TC)
Links:
Income Tax
Updated: 17 August 2022; Ref: scu.408923
