FTTTx 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 – Yes.
[2013] UKFTT 545 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.516892