Refina Ltd v Revenue and Customs: FTTTx 2 Sep 2014

FTTTx Employer’s annual return form P11D(b) – failure to file by due date – filing attempted before due date – no acknowledgment – employer should have been alerted by lack of acknowledgment – filing electronically since 2005 – no reasonable excuse

[2014] UKFTT 860 (TC)
Bailii
England and Wales

Taxes Management, Income Tax

Updated: 20 December 2021; Ref: scu.536415