Wrong section

Reasonable excuse for late return

HMRC issued a notice under TMA 1970 s 12AA requiring the taxpayer a limited liability partnership to file a partnership return for 2011-12. The return was submitted late in June 2013. In the meantime HMRC issued late filing penalties to the members of the LLP of which the taxpayer was the nominated representative. The taxpayer appealed.

The First-tier Tribunal looked first at whether s 12AA applied to an LLP. The judge said ITTOIA 2005 s 863 put it ‘beyond any reasonable doubt that for the purposes of the tax acts an LLP is not a partnership and those who participate in the LLP are not partners’. However the question was whether TMA 1970 formed part of the income tax acts. If not ITTOIA 2005 s 863 would not apply to TMA. The judge referred...