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

UTTC 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

[2014] UKFTT 471 (TC)
Bailii
England and Wales

Income Tax

Updated: 11 November 2021; Ref: scu.525958

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