Nick Eason Ltd v Revenue and Customs: UTTC 15 May 2014

UTTC INCOME TAX – PAYE – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no – whether penalty disproportionate – no

[2014] UKFTT 473 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525957