PAYE – Late lodging of employer’s annual return – Late intimation of failure to submit returns for previous years – No penalty notices issued for previous years so no appeal- dispute over extent of telephone contact with HMRC – Whether reasonable excuse – Yes – Appeal allowed
[2014] UKFTT 286 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525263