Nightingale Knitware Centre Ltd v Revenue and Customs: FTTTx 14 May 2014

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

Citations:

[2014] UKFTT 471 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 September 2022; Ref: scu.526851