INCOME TAX; self assessment return; penalty determination; failure to file on time; ‘reasonable excuse’ S.93(8) TMA; reasonable belief that online filing had been successful held not to constitute ‘reasonable excuse’
Citations:
[2012] UKFTT 383 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 November 2022; Ref: scu.462812