Douglas Developments (Scone) Ltd v Revenue and Customs: FTTTx 25 Oct 2012

Penalties for late PAYE annual return – whether appellant had reasonable excuse under Taxes Management Act 1970 Section 118(2) – No, whether penalty disproportionate – No. Appeal dismissed

Citations:

[2012] UKFTT 663 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 118(2)

Jurisdiction:

England and Wales

Taxes Management

Updated: 31 January 2022; Ref: scu.466203