FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed
[2011] UKFTT 704 (TC)
Bailii
Taxes Management Act 1970 98A
England and Wales
Cited by:
Not Followed – Chichester v Revenue and Customs FTTTx 18-Jun-2012
FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest and genuine belief amounts to ‘reasonable excuse’. Honest belief – test – purely subjective. Even an objectively unreasonable . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 14 January 2022; Ref: scu.449661
