PMO Kitchens and Bathrooms v Revenue and Customs: FTTTx 18 Jun 2014 dls 4 years ago FTTTx PAYE – employer’s annual return – penalty for late submission – whether reasonable excuse [2014] UKFTT 616 (TC) Bailii England and Wales Taxes Management Updated: 16 December 2021; Ref: scu.533707