Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct.
[2011] UKFTT 433 (TC)
Bailii
England and Wales
Taxes Management
Updated: 14 November 2021; Ref: scu.443115
Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct.
[2011] UKFTT 433 (TC)
Bailii
England and Wales
Taxes Management
Updated: 14 November 2021; Ref: scu.443115