FTTTx PAYE – penalty for late employer’s return for 2009-10 – evidence that filing was actually made rejected – no reasonable excuse for delay found – penalty not ‘plainly unfair’ – no obligation on HMRC to issue penalties earlier than September 2010 – appeal dismissed.
K Poole TJ
[2012] UKFTT 164 (TC)
Bailii
England and Wales
Income Tax
Updated: 09 November 2021; Ref: scu.451966