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

References: [2013] UKFTT 565 (TC)
Links: Bailii
Ratio: 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.

Last Update: 14-Oct-16
Ref: 516889