FTTTx INCOME TAX – penalty – paragraph 3 Schedule 55 Finance Act 2009 – late return for the income tax year ended 5 April 2011 – trustee return – online filing after 31 October 2011 – need to purchase commercially available software – whether reasonable excuse: no – appeal dismissed
[2013] UKFTT 282 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513467