M and J Drilling Services (Directors Pension Scheme) Ltd v Revenue and Customs: FTTTx 27 Aug 2014 dls 4 years ago FTTTx PAYE – employer’s annual return – penalty for late submission – whether reasonable excuse [2014] UKFTT 843 (TC) Bailii England and Wales Taxes Management, Income Tax Updated: 20 December 2021; Ref: scu.536404