AST Systems Ltd v Revenue and Customs: FTTTx 8 Dec 2011

PAYE and NIC – late employer’s annual return (P35/P14) for 2009-10 – simple oversight – held no reasonable excuse – penalty of pounds 500 found to be disproportionate in the circumstances – appeal allowed

Citations:

[2011] UKFTT 802 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 October 2022; Ref: scu.450885