Leverton Search Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Oct 2018

INCOME TAX – obligation on ‘specified employment intermediaries’ to file returns – whether or not the Appellant was a ‘specified employment intermediary’ – no – whether or not, had it been a ‘specified employment intermediary’, it would have had a reasonable excuse for its failure to file the returns – no – appeal upheld

Citations:

[2018] UKFTT 638 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 24 October 2022; Ref: scu.632349