Amper Clearflow Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – No.

[2013] UKFTT 541 (TC)
Bailii

Taxes Management

Updated: 22 November 2021; Ref: scu.516870