FTTTx PAYE – Employer’s year-end return – penalties for late submission – whether submitted on time – no – whether penalties due – yes – whether penalties can be discharged on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminders unfair – no – whether reasonable excuse for late submission – no – penalties confirmed-
[2014] UKFTT 153 (TC)
Bailii
Income Tax
Updated: 30 November 2021; Ref: scu.521796
