Kelly (T/A Gerrards Newsagent) v Revenue and Customs: FTTTx 2 Oct 2013 FTTTx INCOME TAX – penalty for late filing of Employer Annual return -was a lack of computer skills to do return online a reasonable excuse – no – appeal dismissed [2013] UKFTT 533 (TC) Bailii Income Tax Updated: 22 November 2021; Ref: scu.516901
