FTTTx INCOME TAX – failure to file P35 by the due date – whether the company has a reasonable excuse – no – whether the penalty is disproportionate – no – whether Tribunal has jurisdiction to consider if the penalty was unfair – no – appeal dismissed and penalty confirmed.
[2013] UKFTT 591 (TC)
Bailii
Income Tax
Updated: 26 November 2021; Ref: scu.517728