RPM (A Partnership) v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 16 Aug 2018

INCOME TAX – partnership return – submitted late – late filing penalty and daily penalty – problems with agent authorisation – no UTR – whether reasonable excuse – no – no submissions from HMRC on daily penalty – appeal upheld in part

Citations:

[2018] UKFTT 484 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.632275