United Kingdom First-tier Tribunal (Tax) 17 January 2011, [2011] UKFTT 55 (TC) (Mr C Runham & Ms C Naramore v Commissioners for Her Majesty's Revenue and Customs)
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United Kingdom · · · Cited by 1 · 17-01-2011
The Appellants appealed against the imposition of a flat rate penalty in the sum of ₤100 for failing to submit a return of land transactions before the end of the period of 30 days after the effective date of the transaction in accordance with section 76(1) of the Finance Act 2003 .
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