L and L Leicester Ltd v Revenue and Customs: FTTTx 2 Oct 2013 dls 3 years ago FTTTx INCOME TAX – penalty for late filing of Employer Annual return -are penalties unfair? – no- reasonable excuse-no-appeal dismissed [2013] UKFTT 536 (TC) Bailii England and Wales Income Tax Updated: 22 November 2021; Ref: scu.516902