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:
Statutes:
Taxes Management Act 1970 98A(2)(a)
Jurisdiction:
England and Wales
Taxes Management, Human Rights
Updated: 03 September 2022; Ref: scu.449472