Harris v Revenue and Customs: FTTTx 29 Jul 2013

FTTTX INCOME TAX: Employers Annual Return (forms P35 and P14); failure to file on time; problems with registering for electronic filing; tribunal’s right to set penalty aside on grounds of ‘fairness’; jurisdiction of the tribunal.

[2013] UKFTT 526 (TC)

Income Tax

Updated: 22 November 2021; Ref: scu.516869