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
Citations:
[2012] UKFTT 139 (TC)
Links:
Statutes:
Taxes Management Act 1970 98A(2)
Taxes Management
Updated: 05 October 2022; Ref: scu.451958