FTTTx INCOME TAX – PAYE – Penalties and income tax – Whether sufficient evidence to displace decisions under s 8 Social Security Contributions (Transfer of Functions Etc.) Act 1999, Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations, Closure Notice and discovery assessments – No – Whether reasonable excuse for failure to submit employers’ annual returns – No evidence from appellant – Appeals dismissed
[2014] UKFTT 707 (TC)
Bailii
Income Tax
Updated: 18 December 2021; Ref: scu.535336