Macintyre v Revenue and Customs: FTTTx 15 Oct 2013 FTTTx INCOME TAX: Employers Annual Return (P 35 and P 14); delay in submission, belief by Appellant that he had completed electronic filing; reasonable excuse – No; [2013] UKFTT 590 (TC) Bailii Income Tax Updated: 25 November 2021; Ref: scu.517719