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Income tax � failure to submit a partnership return � whether the return posted in time � timely submission of duplicate return when supplied � appeal allowed
The Tribunal determined the appeal on 3 February 2012 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 3 March 2010, HMRC�s Statement of Case submitted on 7 April 2010, the Appellant�s Reply dated 15 April 2010 and the further correspondence stemming from the Appellant�s appeal to the Upper Tribunal.
This is an appeal by Eamas Consulting LLP (�Eamas�) against the first and second fixed penalties imposed for the late filing of the partnership tax return for the year ending 5 April 2008.
In a decision released on 6 July 2010, the First-tier Tribunal (Tax Chamber) dismissed Eamas� appeal on the grounds that Eamas had no reasonable excuse for its default (see [2010] UKFTT 308 (TC) ).� Eamas appealed to the Upper Tribunal (Tax and Chancery) and, by consent on 26 May 2011, the Upper Tribunal remitted the appeal to the First-tier Tribunal to be decided afresh, as a default paper case, by a differently constituted tribunal panel.� The parties were at liberty to serve further written submissions if they wished by 30 June 2011.
Having considered the papers, the Tribunal allows the appeal for the reasons set out below.
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