Keith Dennis Associates v Revenue and Customs: FTTTx 19 Mar 2014

PAYE – Late lodging of employer’s annual return- Agents believed return had been successfully filed – Delay by HMRC in issuing penalty notice – Whether reasonable excuse – No – Appeal dismissed

[2014] UKFTT 285 (TC)
England and Wales

Taxes Management

Updated: 19 November 2021; Ref: scu.525271