A recent decision provides helpful reading for any penalty case arising with the Scottish devolved taxes where a reasonable excuse or special circumstances is to be claimed, writes Justine Riccomini (ICAS).
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Home >Articles > Straid Farms Ltd: late payment penalty for Scottish landfill tax
Straid Farms Ltd: late payment penalty for Scottish landfill tax
A recent decision provides helpful reading for any penalty case arising with the Scottish devolved taxes where a reasonable excuse or special circumstances is to be claimed, writes Justine Riccomini (ICAS).
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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