FTTTx Return Form P35 – late filing penalty – appeal lodged over two years after first penalty notice – change of personnel – late appeal allowed – reasonable excuse for delay – two subsequent returns filed before due date and before late Return filed- appeal rejected as no reasonable excuse for extended delay
[2014] UKFTT 815 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 December 2021; Ref: scu.536038