FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – Appellant’s agent said no paper return or UTR number issued therefore unable to submit paper or online return – reasonable excuse shown – appeal allowed.
Judges:
Connell TJ
Citations:
[2012] UKFTT 9 (TC)
Links:
Statutes:
Taxes Management Act 1970 93A(2)
Jurisdiction:
England and Wales
Taxes Management
Updated: 04 October 2022; Ref: scu.450821
