Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant assumed a ‘test’ submission was a live submission – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 526 (TC)
Bailii
England and Wales
Taxes Management
Updated: 05 December 2021; Ref: scu.526868