PAYE – late submission of Employer’s Annual Return – whether penalty notice issued properly – no evidence produced, whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – Yes.
[2014] UKFTT 64 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.521733 br>