FTTTx Late filing of End of Year return by employer; penalties; s.98A (2) and (3) TMA; difficulty with online filing; ‘reasonable excuse’ under s.118(2) TMA not found; no notice of penalty until 8 months after the filing date; reduction in penalty allowed.
Citations:
[2012] UKFTT 115 (TC)
Links:
Taxes Management
Updated: 05 October 2022; Ref: scu.451981
