Dent (T/A Tony’s Meats) v Revenue and Customs: FTTTx 17 Feb 2012

FTTTx Section 98A(2) TMA 1970 – penalties for late Employer’s End of Year Return – cessation of Appellant’s business – HMRC did not impose penalties until after cessation – whether reasonable excuse – appeal allowed in part
[2012] UKFTT 139 (TC)
Taxes Management Act 1970 98A(2)

Updated: 24 March 2021; Ref: scu.451958