Eurotex Trading Ltd v Revenue and Customs: FTTTx 6 Mar 2012

Section 98A(2) TMA 1970 – penalties for late submission of Employer’s Annual P35 Return – Appellant’s business had suffered financial difficulties – unable to pay accountants fees for dealing with Returns – whether reasonable excuse – no

Citations:

[2012] UKFTT 172 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462608