FTTTx INCOME TAX – penalties for late submission of employer’s P35 returns – application for permission to make a late appeal under section 49 Taxes Management Act 1970 – consideration of all the circumstances of the late appeals and of the merits of the substantive appeal sought to be brought – decision not to allow a late appeal in all the circumstances – appeal struck out
[2014] UKFTT 1053 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.539415
