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
Citations:
[2011] UKFTT 278 (TC)
Links:
Statutes:
Taxes Management Act 1970 98A(2)
Jurisdiction:
England and Wales
Taxes Management
Updated: 09 November 2022; Ref: scu.442988