INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalty for failure to file an Employer Real Time Information (RTI) return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Application for leave to appeal out of time – dismissed.
Citations:
[2020] UKFTT 341 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 April 2022; Ref: scu.654093