Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Reasonable excuse. Honest and genuine belief amounts to ‘reasonable excuse’. Conspicuous unfairness. Conscionable conduct.
Citations:
[2011] UKFTT 850 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 12 July 2022; Ref: scu.450937
