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

Citations:

[2011] UKFTT 278 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 98A(2)

Jurisdiction:

England and Wales

Taxes Management

Updated: 09 November 2022; Ref: scu.442988