Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014

INCOME TAX – penalties for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether paper return submitted – appellant did not have access to internet – whether a paper return a valid return for Regulation 73 – Regulation 205 requiring electronic returns- no – relationship with Regulation 210 PAYE Regulations in relation to penalties for failure to file annual return electronically – appeal dismissed

[2014] UKFTT 279 (TC)
England and Wales

Taxes – Other

Updated: 08 January 2022; Ref: scu.525282