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Norton (T/A Oracle Fieldwork) v Revenue and Customs: FTTTx 4 Jan 2012

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:

Bailii

Statutes:

Taxes Management Act 1970 93A(2)

Jurisdiction:

England and Wales

Taxes Management

Updated: 04 October 2022; Ref: scu.450821

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