Income Tax/Corporation Tax : Penalty – EMPLOYMENT INTERMEDIARIES RETURNS – penalties for failing to file returns for three periods – no evidence that an authorised officer of the Board made a determination under section 100 TMA 1970 – HMRC policy seemingly inconsistent with the law – appeal allowed
[2018] UKFTT 460 (TC)
Bailii
England and Wales
Income Tax
Updated: 15 November 2021; Ref: scu.622361