Gladwyn (T/A Peter Gladwyn Builders) v Revenue and Customs: FTTTx 20 Jan 2012

FTTTx Late filing of End of Year return by employer; penalties; s.98A (2) and (3) TMA; difficulty with online filing; ‘reasonable excuse’ under s.118(2) TMA not found.

Citations:

[2012] UKFTT 69 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 16 May 2022; Ref: scu.450800