AJDS Pulmonary Function Services Ltd v Revenue and Customs: FTTTx 8 Nov 2011

Penalty for late submission of P35 – previous accountants ceased business -penalty notices not sent to new accountants – Appellant’s failure to notify change of address on a timely basis – whether reasonable excuse – no -appeal dismissed and penalty confirmed

Citations:

[2011] UKFTT 714 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 29 January 2022; Ref: scu.449639