Appeal against penalty imposed for the late submission of the P35 -Appellant director admitted that he had forgotten to submit the return but claimed that HMRC should have sent a reminder much sooner because he was only reminded when he received the penalty notice-appeal dismissed as a result of the Appellant having no reasonable excuse for the late submission of the return
[2011] UKFTT 403 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.443123