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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 September 2022; Ref: scu.450817