Jeffers and Another (T/A G and A Jeffers) v Revenue and Customs: FTTTx 11 Jan 2010 dls 3 years ago FTTTx Fixed penalties – Late returns – Reasonable excuse – Reliance on accountants – Appeals dismissed – TMA 1970 ss 93 and 93A Citations: [2010] UKFTT 22 (TC) Links: Bailii Income Tax Updated: 17 August 2022; Ref: scu.408892