Tax

T and S Arnold t/a Wold Chalet and Caravan Park v Revenue & Customs

[2011] UKFTT TC TC00951First-tier Tribunal (Tax)2011

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This is an appeal dated 9 March 2009 against penalties imposed for the late receipt of the partnership tax return for the year ended 5 April 2008 on the partners Mr. T Arnold (representative partner (�100)) and Mrs. S Arnold (�100).

(1) The penalties of �100 imposed on each of the partners for the year ended 5 April 2008 were correctly charged

(2) The decision by the First Tier Tribunal in the case of Simply Birth (TC/2009/10674) heard in public in Ashford on 22 October 2009 was binding on the tribunal

(3) There was reasonable excuse for the late submission of the partnership return

(1) Section 12 AA (2) An officer of the board may by a notice given to the partners require such person as is identified in accordance with rules given with the notice �

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