PENALTIES FOR FAILURE TO FILE ONLINE – strike out application – appellants instructed elderly agent to prepare and submit returns – agent submitted paper returns – whether appellants have reasonable prospect of success in a claim that either they have a reasonable excuse or that they have the right to submit by paper – no – appeals struck out save that part of one appeal concerning another issue and one appeal in respect of which HMRC withdrew the application
References: [2015] UKFTT 547 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556168 br>