Leverington v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Sep 2018

INCOME TAX – penalties for late delivery of partnership returns – whether evidence that appellant was the person required to deliver the return by s 12AA(2) Taxes Management Act 1970 – penalties cancelled.

Citations:

[2018] UKFTT 540 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.632309