Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return late – penalty for one month’s delay – Appellant unaware that an attempt to file online was unsuccessful – whether reasonable excuse – no – appeal disallowed
[2014] UKFTT 509 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 05 December 2021; Ref: scu.526857