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
[2012] UKFTT 172 (TC)
Bailii
England and Wales

Updated: 15 April 2021; Ref: scu.462608