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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 16 May 2022; Ref: scu.450800