Penalty for late filing of P35 – obligation to file online – agent’s software license allowing limited number of returns – quota exceeded – licensor blocked submission of return – agent sent paper return to HMRC – penalty received – further paper copy submitted – whether reasonable excuse – no -appeal dismissed and penalty confirmed
[2011] UKFTT 730 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 January 2022; Ref: scu.449646