FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Burden of proof. Jusilla v Finland. Article 6 ECHR.
[2011] UKFTT 479 (TC)
Bailii
Taxes Management Act 1970 98A(2)(a)
Updated: 20 March 2021; Ref: scu.449472