United Kingdom First-tier Tribunal (Tax) 13 August 2012, TC 02191 (Gharsan Dajani v Commissioners for Her Majesty's Revenue and Customs)

1 [2012] UKFTT 514 (TC) TC02191 Appeal number: TC/2012/05651 Self assessment – late paper return – timely electronic return for same period – question whether penalty due – yes – reasonable excuse for late return - no FIRST-TIER TRIBUNAL TAX CHAMBER GHARSAN DAJANI Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS TRIBUNAL: JUDGE ALISON MCKENNA The Tribunal