Income Tax/Corporation Tax : Penalty – Partnership and Individual Partner – Late Payment Penalties – Daily penalties – Whether HMRC has met the burden of proof in relation to the daily penalties? – No – Whether a reasonable excuse in relation to the other penalties? – No – Whether special circumstances? – No – Appeals allowed in part
Citations:
[2018] UKFTT 344 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 April 2022; Ref: scu.619363