Eclipse Generic Ltd v Revenue and Customs: FTTTx 18 Apr 2013

FTTTx INCOME TAX – penalty for late submission of P35 – disputes as to the facts – Tribunal making further findings of fact – whether HMRC had sent out a ‘failed transmission notice’ – no – whether company reasonably believed the return had been filed on time – yes – appeal allowed.


[2013] UKFTT 248 (TC)



Income Tax

Updated: 05 December 2022; Ref: scu.491856