Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed
[2014] UKFTT 717 (TC)
Bailii
Taxes Management Act 1970 98A
England and Wales
Taxes Management
Updated: 18 December 2021; Ref: scu.535334
