126 Reasonable excuse for failure to make tax return or pay tax [or amount payable in respect of tax credit]

126  Reasonable excuse for failure to make tax return or pay tax [or amount payable in respect of tax credit]

(1)     If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to make a tax return, the person is not liable to a penalty under sections 118 to 120 in relation to the

Powered by Lexis+®