FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year return – Employer Scheme inactive – not a reasonable excuse Citations: [2012] UKFTT 35 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) 98A(3) Jurisdiction: England and Wales Taxes Management Updated: 04 October 2022; Ref: scu.450796

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

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