Walton Kiddiwinks Private Day Nursery v Revenue and Customs: FTTTx 15 Jul 2011

FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Burden of proof. Jusilla v Finland. Article 6 ECHR.

Citations:

[2011] UKFTT 479 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 98A(2)(a)

Jurisdiction:

England and Wales

Taxes Management, Human Rights

Updated: 03 September 2022; Ref: scu.449472