Kand Services Ltd v Revenue and Customs: FTTTx 16 Jan 2014

Paye – late lodging of employer’s annual return – problems with new software – delay by HMRC in issuing a reminder – whether reasonable excuse – no – appeal dismissed

Citations:

[2014] UKFTT 95 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 17 April 2022; Ref: scu.521708