FTTTx Penalty for late online filing of Employer’s Annual Return – Appellant asserted that return filed – HMRC’s records showed that correlation ID matched a return by an associated company – no correlation ID had been issued to Appellant – whether return filed – no – whether reasonable excuse for default – no – appeal dismissed
[2014] UKFTT 795 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 December 2021; Ref: scu.535950
