Penalty for late submission of P35 – return sent in ‘test’ mode – whether the return ‘delivered’ within the meaning of the PAYE Regulations – no – taxpayer’s genuine belief that return was delivered – whether reasonable excuse – yes – appeal allowed and penalty discharged
Citations:
[2012] UKFTT 137 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 May 2022; Ref: scu.451970
