FTTTx Paye – late lodging of employer’s annual return – appellants believed they had filed it but they had not — failure of hmrc to advise appellants sooner that return not filed – amount of penalty disproportionate – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 120 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 30 November 2021; Ref: scu.521717