Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – Penalty for four months delay – Appellant unaware that an attempt to file online was unsuccessful – whether reasonable excuse – no – appeal not allowed
[2014] UKFTT 463 (TC)
Bailii
England and Wales
Taxes Management
Updated: 05 December 2021; Ref: scu.526781