FTTTx Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed.
[2010] UKFTT 539 (TC)
Bailii
Taxes Management Act 1970 93A
England and Wales
Taxes Management
Updated: 01 November 2021; Ref: scu.426661
