Heavy Woollen Branch Club and Institute Union Ltd v Revenue and Customs: FTTTx 14 Jun 2012

Penalty – Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant thought Return had been filed on-line – further delays despite reminders – no reasonable excuse
[2012] UKFTT 391 (TC), [2012] UKFTT 391 (TC)
Bailii, Bailii
Taxes Management Act 1970
England and Wales

Updated: 15 April 2021; Ref: scu.462802