[2010] UKFTT 22 (TC)

Sir Stephen Oliver QC (Chairman)

Decision released 11 January 2010

Fixed penalties – late returns – reasonable excuse – reliance on accountants – appeals dismissed – TMA 1970 ss. 93 and 93A

  The tribunal decided that the taxpayers had no reasonable excuse for failing to deliver their tax returns on time where there were no exceptional circumstances outside the control of the taxpayers and their agents or something that could not reasonably have been foreseen which justified the defaults.

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