UTTC Income Tax – PAYE – Penalty for late submission of PAYE return pursuant to Section 98 (2) and (3) TMA 1970 – reasonable excuse – appeal allowed
Huddleston UTJ
[2014] UKFTT 479 (TC)
England and Wales
Updated: 17 June 2021; Ref: scu.525890
UTTC Income Tax – PAYE – Penalty for late submission of PAYE return pursuant to Section 98 (2) and (3) TMA 1970 – reasonable excuse – appeal allowed
Huddleston UTJ
[2014] UKFTT 479 (TC)
England and Wales
Updated: 17 June 2021; Ref: scu.525890