FTTTx PAYE – late submission of P35 form – penalties – (1) whether leave to appeal late appropriate – No – (2) whether ‘reasonable excuse’ – No – Taxes Management Act 1970 and Income Tax (PAYE) Regulations 2003 – Appeal dismissed
[2015] UKFTT 359 (TC)
Bailii
Income Tax (PAYE) Regulations 2003, Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 03 January 2022; Ref: scu.550631