Brown (T/A Heavenly Beauty Salon) v Revenue & Customs: FTTTx 11 Oct 2013

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 there was reasonable excuse for late submission of return – No.

[2013] UKFTT 565 (TC)

Income Tax

Updated: 22 November 2021; Ref: scu.516889