Itchen Sash Window Renovation Ltd v Revenue and Customs: FTTTx 17 May 2013 FTTTx PAYE – late filing of P35 Returns – Appellant’s ‘lack of knowledge’ – reasonable excuse – proportionality – appeal dismissed [2013] UKFTT 308 (TC) Bailii England and Wales Taxes Management Updated: 17 November 2021; Ref: scu.513445