INCOME TAX – two penalty notices for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether returns submitted – delay by HMRC in notifying appellant of penalties – whether penalties fair – whether reasonable excuse – HMRC v Hok Limited [212] UKUT 363 considered and applied – appeal dismissed – HMRC’s discretion to mitigate penalties
Citations:
[2014] UKFTT 253 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 June 2022; Ref: scu.525250
