Contractors Return – Late filing penalty – Change of accountant – New accountant unable to obtain information from previous accountant – whether reasonable excuse throughout period of default – No – Whether Return filed without unreasonable delay after excuse ceased – No – Appeal dismissed – sections 98A and 118(2) Taxes Management Act 1970
Citations:
[2010] UKFTT 185 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 23 August 2022; Ref: scu.422204