Income tax – penalty for not filing P35 – taxpayer sold business before the filing date – whether legally responsible for filing the P35 – evidence incomplete – whether reasonable belief that the return had been filed constituted a reasonable excuse – yes – appeal allowed and penalty set aside.
[2012] UKFTT 204 (TC)
Bailii
England and Wales
Income Tax
Updated: 09 November 2021; Ref: scu.462597