UTTC PAYE – employer’s year-end return – penalties for late submission – jurisdiction of First-tier Tribunal – whether includes ability to discharge penalty on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminder unfair sustainable – no – whether penalties due – yes – appeal allowed.
Warren J, P, Bishopp TJ PTC
[2012] UKUT 363 (TCC), FTC/81/2011
Bailii
England and Wales
Income Tax
Leading Case
Updated: 01 November 2021; Ref: scu.466696