Hiland Ltd v Revenue and Customs: FTTTx 6 May 2014

INCOME TAX – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no – whether penalty – whether penalty lawful – yes

Citations:

[2014] UKFTT 440 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 September 2022; Ref: scu.526824