Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 late – pounds 100 mitigated penalty – Appellant’s agent had mistakenly filed P35 for wrong year – appeal not allowed
[2012] UKFTT 12 (TC)
Bailii
England and Wales
Taxes Management
Updated: 12 January 2022; Ref: scu.450781
