FTTTx Late filing of partnership tax return; penalties; section 12AA(2) and (93A(2) TMA; need for third party software for on-line filing not appreciated; ‘reasonable excuse’ under s.118(2) TMA not found.
Citations:
[2012] UKFTT 376 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 November 2022; Ref: scu.462751
