Collins v Revenue and Customs: FTTTx 16 May 2014 dls 2 years ago FTTTX Income Tax – PAYE – Penalty for late submission of PAYE return pursuant to Section 98 (2) and (3) TMA 1970 – reasonable excuse – appeal allowed [2014] UKFTT 479 (TC) Bailii Income Tax Updated: 05 December 2021; Ref: scu.526802