EMPLOYER’S ANNUAL RETURNS – P35 – Section 98A Taxes Management Act 1970 (‘TMA’) – flat-rate penalties for failure to file a P35 return on time – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused – appeal dismissed.
Citations:
[2019] UKFTT 405 (TC)
Links:
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 11 July 2022; Ref: scu.639111
