Late filing of personal tax return; penalties; section (93A(2) and (4)) TMA; need ensure completion of the electronic filing procedure; on-line filing not completed; ‘reasonable excuse’ under s.118(2) TMA not found.
[2012] UKFTT 332 (TC)
Bailii
England and Wales
Taxes Management
Updated: 17 January 2022; Ref: scu.462738
