Howard (T/A The Albion Inn) v Revenue and Customs: FTTTx 10 Oct 2013

FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – unfairness/proportionality – appeal allowed

Citations:

[2013] UKFTT 587 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.517713