FTTTx Penalty for late online filing of Employer’s Annual Return – Appellant delegated task to an agent which erroneously believed that the business had been transferred to a new owner which would file the return – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 788 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.535969
