Comprehensive Management Consultants Ltd v Revenue and Customs: FTTTx 17 Apr 2013

FTTTx INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether the Appellant filed the return on time – No – Did the Appellant have a reasonable excuse for default – Yes – Appeal allowed.

Citations:

[2013] UKFTT 238 (TC)

Links:

Bailii

Income Tax

Updated: 05 December 2022; Ref: scu.491853