INCOME TAX: Employers Annual Return; delay in filing; fixed monthly penalties; delay by Revenue in sending out penalty notices; unfair when taxpayer is not aware of its default? – yes: substitution of reduced penalty.
Citations:
[2012] UKFTT 597 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 November 2022; Ref: scu.466017
