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 623 (TC)
Bailii
Income Tax
Updated: 25 November 2021; Ref: scu.517688