Key One Property (NI) Ltd v Revenue and Customs: FTTTx 24 Jan 2012

Penalty – Late submission of Employers’ Annual Return (P35) – Whether reasonable excuse – Whether P35 filed without unreasonable delay after reasonable excuse ceased – Proportionality – Appeal dismissed

Citations:

[2012] UKFTT 77 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.450809