Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Conspicuous unfairness. Oxfam (per Mr. Justice Sales) explained.
[2012] UKFTT 27 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.450836 br>