UTTC PAYE — Employer’s year-end return – penalty for late submission – whether submitted on time – no – whether penalty due – yes – whether penalty can be discharged on grounds of unfairness – no – whether HMRC’s maintenance prevented submission on time – no – whether penalty proportionate – yes – whether reasonable excuse for late submission – no – penalty confirmed
[2014] UKFTT 477 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525955