Hammill (As Representative Partner for The Potting Shed) v Revenue and Customs: FTTTx 6 Jul 2010

FTTTx Income tax – fixed first and second penalties for late filing of partnership return for 2007-08 – was notice to submit return given? – yes – did Appellant have reasonable excuse for failure to submit? – initially yes, but not for whole period of default – appeal dismissed in relation to both first and second penalties

Citations:

[2010] UKFTT 310 (TC)

Links:

Bailii

Income Tax

Updated: 23 August 2022; Ref: scu.422314