Dalkeith Private Bowling Club v Revenue and Customs: FTTTx 28 Jan 2014

FTTTx Paye – late lodging of employer’s annual return – agents believed return had been successfully filed – reminder and penalty notices issued – problems with third-party software – return still not filed – whether reasonable excuse – no – appeal dismissed

Citations:

[2014] UKFTT 137 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 May 2022; Ref: scu.521679