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Decision Number: |
TC 01322 |
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Appellant:
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HMD Response International |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Geraint JONES QC
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Date Of Decision:
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15/07/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Penalty |
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Notes:
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Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness.
Conscionable conduct. Jusilla v Finland. “Reasonable excuse” does not
necessarily involve any exceptional circumstance. Honest and genuine belief
amounts to “reasonable excuse”. Burden of proof. |
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Decision(s) to Download:
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TC01322.pdf 
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