FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Jusilla v Finland. ‘Reasonable excuse’ does not necessarily involve any exceptional circumstance. Honest and genuine belief amounts to ‘reasonable excuse’. Burden of proof.
Citations:
[2011] UKFTT 472 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 31 August 2022; Ref: scu.443172