Normington v Revenue and Customs: FTTTx 26 Sep 2013

FTTTx Penalties for late filing of P35 and P14 returns – whether HMRC were under an obligation to impose penalties earlier – no – Appellant claimed this to be unfair – whether reasonable excuse – no – appeal dismissed

[2013] UKFTT 508 (TC)

Taxes Management

Updated: 21 November 2021; Ref: scu.516301