Newton (T/A Pammys Cleaning) v Revenue and Customs: FTTTx 2 Sep 2014 FTTTx Income Tax – penalty for late filing of annual return – failed to tick terms and conditions box – no reasonable excuse [2014] UKFTT 859 (TC) Bailii England and Wales Taxes Management, Income Tax Updated: 20 December 2021; Ref: scu.536414