Systems Plus Ltd v Revenue and Customs: FTTTx 6 Aug 2014 dls 4 years ago FTTTx Corporation tax – filing annual return – filed in wrong computer format – unfair to insist on taxpayer buying software – no reasonable excuse Rankin TJ [2014] UKFTT 762 (TC) Bailii Corporation Tax Updated: 20 December 2021; Ref: scu.535822