FTTTx INCOME TAX – late application for full decision – late application to appeal against HMRC penalty decision for late submission of P35 – reliance on agent – whether reasonable excuse – no – whether penalty should be reduced for part-month – no – appeal dismissed and andpound;500 penalty upheld.
[2014] UKFTT 198 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.521782
