FTTTx PAYE – year end returns – penalties for late submission – electronic submission – electronic receipt received – no record of receipt by HMRC – reasonable excuse – yes – appeal allowed – section 98A Taxes Management Act 1970
[2011] UKFTT 735 (TC)
Bailii
Taxes Management Act 1970 98A
England and Wales
Taxes Management
Updated: 14 January 2022; Ref: scu.449668
