Harmsworth v Revenue and Customs: FTTTx 12 Dec 2011

Employer sold business in March 2010 – Penalty for not submitting P35 for 2009-10 – whether former employer liable for the penalty – PAYE regulations applied – penalty discharged and appeal allowed

Citations:

[2011] UKFTT 814 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 October 2022; Ref: scu.450908