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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> The Ascot Tavern v Revenue & Customs [2011] UKFTT 602 (TC) (15 September 2011) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01445.html Cite as: [2011] UKFTT 602 (TC) |
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[2011] UKFTT 602 (TC)
TC01445
Appeal number: TC/2011/03645
Partnership tax return—Penalty for late return (Taxes Management Act 1970 s.93A)—Reasonable excuse—Appeal dismissed
FIRST-TIER TRIBUNAL
TAX
THE ASCOT TAVERN Appellant
- and -
TRIBUNAL: Dr Christopher Staker (Tribunal Judge)
The Tribunal determined the appeal on 17 August 2011 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the undated Notice of Appeal, and HMRC’s Statement of Case dated 13 June 2011, and other papers in the case.
© CROWN COPYRIGHT 2011
DECISION
10. Thus, under s.93A(7) of the TMA, the Tribunal confirms the penalty and dismisses the appeal.