FTTTx Employer’s Annual Return P35 – failure to file by due date – company changed name during tax year – HMRC software unable to accept change of name – return ultimately filed using old company name – P60s issued to staff with old company name – no reasonable excuse
[2014] UKFTT 857 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536416