[2011] UKFTT 751 (TC)
TC01588
Appeal number: TC/2011/04810
Penalty – late submission of partnership income tax return – Appellants’ error as to filing date – no reasonable excuse – appeal dismissed.
FIRST-TIER TRIBUNAL
TAX
C & P HINKLEY PARTNERSHIP Appellant
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TRIBUNAL: LADY MITTING (TRIBUNAL JUDGE)
The Tribunal determined the appeal on 28 October 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 Notice of Appeal dated 22 June 2011 and HMRC’s Statement of Case submitted on 29 July 2011.
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DECISION
5. I therefore have to uphold the penalties and dismiss the Appeal.
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