Appeal against penalty imposed under s98 Taxes Management Act 1970 for failure of a specified employment intermediary to file return under PAYE Regulations 84E and 84F – whether Appellant was a specified employment intermediary – No – whether there would have been a reasonable excuse- Yes, whether HMRC complied with formalities – No -appeal allowed.
[2019] UKFTT 614 (TC)
Bailii
England and Wales
Updated: 07 October 2021; Ref: scu.646874