Rockwell Management Ltd v Revenue and Customs: FTTTx 16 May 2014
Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed Citations: [2014] UKFTT 470 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Taxes Management Updated: 12 April 2022; Ref: scu.526874