M and L Stevens Ltd v Revenue and Customs: FTTTx 17 May 2013

FTTTx INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether the Appellant filed the return on time – No – Did the Appellant have a reasonable excuse for default – No – Appeal dismissed.

Citations:

[2013] UKFTT 304 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 October 2022; Ref: scu.513452