Stirling (T/A Back 2 Roots) v Revenue and Customs: FTTTx 18 Jan 2012

Appeal against late finalising penalty for partnership return – no return submitted – confusion over what was sent- Appellant alleges sent same details as previous years – was he properly notified – no clear evidence of notice being sent out – appeal allowed.

[2012] UKFTT 143 (TC)
Bailii
England and Wales

Taxes Management

Updated: 10 January 2022; Ref: scu.451942