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No special circumstances or reasonable excuse for failure to pay LTT (Prime Aesthetics Ltd v WRA)

No special circumstances or reasonable excuse for failure to pay LTT (Prime Aesthetics Ltd v WRA)
Published on: 02 December 2020
Published by: LexisPSL
  • No special circumstances or reasonable excuse for failure to pay LTT (Prime Aesthetics Ltd v WRA)

Article summary

Tax Analysis: The First-tier Tax Tribunal (FTT) held that a taxpayer did not have special circumstances or a reasonable excuse for failing to pay land transaction tax (LTT). or take a trial to read the full analysis.

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