Rowlands v Revenue and Customs: FTTTx 17 Jun 2016 dls 4 years ago FTTTx (Income Tax/Corporation Tax : Penalty) INCOME TAX – late payment penalty – whether reasonable excuse – no – appeal dismissed [2016] UKFTT 428 (TC) Bailii England and Wales Income Tax Updated: 04 January 2022; Ref: scu.566709