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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 26 March 2022; Ref: scu.516890
