FTTTx INCOME TAX – Penalty for late filing of Partnership return – section 12AA TMA 1970 – whether notice to file the return was given to the Appellant – held that the Appellant had failed on the balance of probabilities to show that it had not been given to him and that he had not shown that he had a reasonable excuse for the late filing – appeal dismissed
Citations:
[2012] UKFTT 447 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 09 November 2022; Ref: scu.466051
