Law Costing Ltd v Revenue and Customs: FTTTx 28 Apr 2011

Income tax — penalty — section 98A (2) (a) Taxes Management Act 1970 whether employers annual return Form P 35 filed online or test submission — whether reasonable excuse — whether prompt notification of time-based penalty
[2011] UKFTT 278 (TC)
Bailii
Taxes Management Act 1970 98A(2)
England and Wales

Updated: 23 April 2021; Ref: scu.442988