Capmark Ltd v Revenue and Customs: FTTTx 7 Oct 2013

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 reasonable excuse for late submission of return – No.

Citations:

[2013] UKFTT 558 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 March 2022; Ref: scu.516890