Mcstay v Revenue and Customs: FTTTx 12 Jan 2012

Section 98A (2) and (3) Taxes Management Act 1970 – Late Employer’s P35 End of Year return- Employer Scheme had ceased – Appellant relying upon erroneous advice by HMRC – delay by HMRC in issuing penalty notice – reasonable excuse shown – appeal allowed

Citations:

[2012] UKFTT 48 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 03 September 2022; Ref: scu.450817