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Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014

FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant believed reasonable care taken – no failure message received- whether reasonable excuse – no – appeal dismissed [2014] UKFTT 827 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management … Continue reading Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014

Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 2014

FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed [2014] UKFTT 718 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management Updated: 18 December 2021; Ref: … Continue reading Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 2014

Thi Le v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Section 98A(2) and (3) Taxes Management Act 1970 – failure by agent of the Appellant to file employer’s end of year P35 return on time – whether reasonable excuse – no – appeal not allowed Connell TJ [2014] UKFTT 193 (TC) Bailii Taxes Management Act 1970 98A(2) Taxes Management Updated: 30 November 2021; Ref: … Continue reading Thi Le v Revenue and Customs: FTTTx 12 Feb 2014

Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014

INCOME TAX – penalties for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether paper return submitted – appellant did not have access to internet – whether a paper return a valid return for Regulation 73 – Regulation 205 requiring electronic returns- … Continue reading Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014