Hotline Cars Ltd v Revenue and Customs: FTTTx 23 Sep 2011

Income Tax – PAYE – penalties for late submission of end of year return – attempted online filing – receipt of successful submission notification relating to a different company – attempted submission without P14 forms – held, no reasonable excuse for late filing – recommendation to HMRC to consider adjustment of penalty

Citations:

[2011] UKFTT 629 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.449560